Cal. RTC § 6932
This is the official text of Cal. RTC § 6932, part of California’s Revenue and Taxation Code — governs state and local taxation, including income and property tax.
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Official statutory text
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 (commencing with Section 6901).
Status: in_force · Read it on the official government site
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