Rev. & Tax. Code, § 50144 · Article 2. Suit for Refund

Rev. & Tax. Code, § 50144

Verbatim from the official edition

Text — As published in the Legislative Counsel's database, tables dated October 18, 2026 (pubinfo_2025.zip)

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 filed in accordance with this chapter.

Notes and commentary — not statutory text

History

Added by Stats. 1989, Ch. 1442, Sec. 6. Effective October 2, 1989.

Source of truth

Edition: As published in the Legislative Counsel's database, tables dated October 18, 2026 (pubinfo_2025.zip)
Official file: https://leginfo.legislature.ca.gov/faces/codes_displaySection.xhtml?lawCode=RTC&sectionNum=50144.
Text hash: sha256 c0f0130e2e6d8550fb7f38ca1960ea3189eca9f1cd9b0d12a074591662f40496
Composed by: compose_ca.py 2026-10-22: the Legislative Counsel's CAML content files read by a tokenizer (caml_readers.reader_a); an independent xml.etree reading (caml_readers.reader_b) agrees on every section

Procedural information only. Not legal advice and not a substitute for the advice of an attorney. Confirm the current text with the official publisher before relying on it.