Section 8065 Of Article 7.5. Landing Taxes From California Fish And Game Code >> Division 6. >> Part 3. >> Chapter 1. >> Article 7.5.

. No suit or proceeding shall be maintained in any court for the recovery of any amount of landing tax alleged to have been erroneously paid or erroneously or illegally determined or collected unless a claim for refund or credit has been duly filed pursuant to Sections 8058 and 8059.