Revenue and Taxation Code section 60542

No suit or proceeding shall be maintained in any court for the recovery of any amount alleged to have been erroneously or illegally assessed or collected unless a claim for refund or credit has been duly filed.

Source: Section 60542, https://leginfo.legislature.ca.gov/faces/codes_displaySection.xhtml?lawCode=RTC§ionNum=60542. (updated Sep. 28, 1994; accessed Sep. 7, 2026).

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Verified:
Sep. 7, 2026

§ 60542's source at ca.gov

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Location: https://california.public.law/codes/revenue_and_taxation_code_section_60542

Original Source: Section 60542, https://leginfo.legislature.ca.gov/faces/codes_displaySection.xhtml?lawCode=RTC§ionNum=60542. (last accessed May 12, 2025).