California Statutes
§ 13102. — 13102. (Repealed and added by Stats. 1961, Ch. 740.)
California·Code RTC Revenue and Taxation Code - RTC·Div. 2. DIVISION 2. OTHER TAXES·Part 7. PART 7. INSURANCE TAXATION·Ch. 8. CHAPTER 8. Taxpayers’ Suits
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 in accordance with Article 2 of Chapter 7 of this part.
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California § 13102. (13102. (Repealed and added by Stats. 1961, Ch. 740.)) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.
Legislative History
Repealed and added by Stats. 1961, Ch. 740.