Section 13102 Of Chapter 8. Taxpayers’ Suits From California Revenue And Taxation Code >> Division 2. >> Part 7. >> Chapter 8.

. 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 in accordance with Article 2 of Chapter 7 of this part.