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.
(Added by Stats. 1959, Ch. 1040.)
Rev. & Tax. Code § 30402, under Suit for Refund.
Rev. & Tax. Code § 30402
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.
(Added by Stats. 1959, Ch. 1040.)