Laws, Regulations and Annotations


Business Taxes Law Guide – Revision 2022

Motor Vehicle Fuel Tax Law

Revenue and Taxation Code

Division 2. Other Taxes
Part 2. Motor Vehicle Fuel Tax Law

Chapter 7. Overpayments and Refunds.

Article 3. Suit for Refund

Section 8147

8147. Action for refund. No suit or proceeding shall be maintained in any court for the recovery of any amount collected or paid under this part unless a claim for refund or credit has been duly filed under Article 1 or 2 of this chapter.

History—Stats. 1959, p. 2471, in effect September 18, 1959, completely revised this section which had previously provided for a payment under protest and suit in Sacramento County.

Note.—Stats. 1959, p. 2471, amended Sections 8147, 8148, 8149, and added Section 8149.5 provides: "Nothing contained in this act shall be construed to prevent the commencement or maintenance of any action for the recovery of taxes paid under protest prior to the date on which this act takes effect."