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BTLG Table of Contents > Oil Spill Response, Prevention, and Administration Fees Law > Chapter 5 > Section 46522

Oil Spill Response, Prevention, and Administration Fees Law

Revenue and Taxation Code

Division 2. Other Taxes
Part 24. Oil Spill Response, Prevention, and Administration Fees

Chapter 5. Overpayments and Refunds

Article 2. Suit for Refund

Section 46522

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46522. 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.