California Statutes
§ 13102. — 13102. (Repealed and added by Stats. 1961, Ch. 740.)
California § 13102.
JurisdictionCalifornia
Code RTCRevenue and Taxation Code - RTC
Div. 2.DIVISION 2. OTHER TAXES
Part 7.PART 7. INSURANCE TAXATION
Ch. 8.CHAPTER 8. Taxpayers’ Suits
This text of California § 13102. (13102. (Repealed and added by Stats. 1961, Ch. 740.)) is published on Counsel Stack Legal Research, covering California primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.
Bluebook
Cal. Revenue and Taxation Code - RTC Code § 13102. (2026).
Text
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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Legislative History
Repealed and added by Stats. 1961, Ch. 740.
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Bluebook (online)
California § 13102., Counsel Stack Legal Research, https://law.counselstack.com/statute/ca/RTC/13102..