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.
(Amended by Stats. 1957, Ch. 2129.)
Rev. & Tax. Code § 9172, under Suit for Refund.
Rev. & Tax. Code § 9172
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.
(Amended by Stats. 1957, Ch. 2129.)