California Statutes
§ 30402. — 30402. (Added by Stats. 1959, Ch. 1040.)
California·Code RTC Revenue and Taxation Code - RTC·Div. 2. DIVISION 2. OTHER TAXES·Part 13. PART 13. CIGARETTE TAX·Ch. 6. CHAPTER 6. Overpayments and Refunds·Art. 3. ARTICLE 3. Suit for Refund
No suit or proceeding shall be maintained in any court for the recovery of any amount alleged to have been erroneously or illegally determined or collected unless a claim for refund or credit has been duly filed.
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California § 30402. (30402. (Added by Stats. 1959, Ch. 1040.)) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.
Legislative History
Added by Stats. 1959, Ch. 1040.