Home/California/Statutes/Code RTC: Revenue and Taxation Code - RTC/Div. 2.: DIVISION 2. OTHER TAXES/Part 1.: PART 1. SALES AND USE TAXES/Ch. 7.: CHAPTER 7. Overpayments and Refunds/Art. 2.: ARTICLE 2. Suit for Refund/§ 6932.
California Statutes

§ 6932. — 6932. (Amended by Stats. 1984, Ch. 144, Sec. 191.)

California § 6932.
JurisdictionCalifornia
Code RTCRevenue and Taxation Code - RTC
Div. 2.DIVISION 2. OTHER TAXES
Part 1.PART 1. SALES AND USE TAXES
Ch. 7.CHAPTER 7. Overpayments and Refunds
Art. 2.ARTICLE 2. Suit for Refund

This text of California § 6932. (6932. (Amended by Stats. 1984, Ch. 144, Sec. 191.)) 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 § 6932. (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 determined or collected unless a claim for refund or credit has been duly filed pursuant to Article 1 (commencing with Section 6901).

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Legislative History

Amended by Stats. 1984, Ch. 144, Sec. 191.
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California § 6932., Counsel Stack Legal Research, https://law.counselstack.com/statute/ca/RTC/6932..