Home/California/Statutes/Code RTC: Revenue and Taxation Code - RTC/Div. 2.: DIVISION 2. OTHER TAXES/Part 22.: PART 22. HAZARDOUS SUBSTANCES TAX LAW/Ch. 5.: CHAPTER 5. Overpayments and Refunds/Art. 2.: ARTICLE 2. Suit for Refund/§ 43472.
California Statutes

§ 43472. — 43472. (Added by Stats. 1981, Ch. 756, Sec. 3.)

California § 43472.
JurisdictionCalifornia
Code RTCRevenue and Taxation Code - RTC
Div. 2.DIVISION 2. OTHER TAXES
Part 22.PART 22. HAZARDOUS SUBSTANCES TAX LAW
Ch. 5.CHAPTER 5. Overpayments and Refunds
Art. 2.ARTICLE 2. Suit for Refund

This text of California § 43472. (43472. (Added by Stats. 1981, Ch. 756, Sec. 3.)) 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 § 43472. (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.

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Legislative History

Added by Stats. 1981, Ch. 756, Sec. 3. Effective September 25, 1981.
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California § 43472., Counsel Stack Legal Research, https://law.counselstack.com/statute/ca/RTC/43472..