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Business Taxes Law Guide—Revision 2024
Emergency Telephone Users Surcharge Act
Revenue and Taxation Code
Division 2. Other Taxes
Part 20. Emergency Telephone Users Surcharge Act
Chapter 5. Overpayments and Refunds.
Article 3. Suit for Refund
Section 41109
41109. Necessity of refund claim. 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 of this chapter.