Laws, Regulations & Annotations
Business Taxes Law Guide – Revision 2021
Fee Collection Procedures Law
Chapter 5. Overpayments and Refunds
Article 2. Suit for Refund
55242. 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 assessed or collected unless a claim for refund or credit has been duly filed.