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.
(Added by Stats. 1955, Ch. 1842.)
Rev. & Tax. Code § 32412, under Suit for Refund.
Rev. & Tax. Code § 32412
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.
(Added by Stats. 1955, Ch. 1842.)