California Statutes
§ 41109. — 41109. (Added by Stats. 1976, Ch. 443.)
California·Code RTC Revenue and Taxation Code - RTC·Div. 2. DIVISION 2. OTHER TAXES·Part 20. PART 20. EMERGENCY TELEPHONE USERS SURCHARGE ACT·Ch. 5. CHAPTER 5. 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 pursuant to Article 1 of this chapter.
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California § 41109. (41109. (Added by Stats. 1976, Ch. 443.)) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.
Legislative History
Added by Stats. 1976, Ch. 443.