Section 6932 Of Article 2. Suit For Refund From California Revenue And Taxation Code >> Division 2. >> Part 1. >> Chapter 7. >> Article 2.

. 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).