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Business Taxes Law Guide—Revision 2024
Tax on Insurers Law
Revenue and Taxation Code
Division 2. Other Taxes
Part 7. Insurance Taxation
Chapter 8. Taxpayer's Suits
Section 13102
13102. Necessity of refund claim. 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.
History—Stats. 1961, p. 1992, operative January 1, 1962, repealed former Section 13102, which permitted an action for recovery of tax paid on a void assessment, and added the present Section 13102.
Grounds not raised.—Grounds not raised in insurer's claim for refund may not be raised in suit for refund. American Alliance Ins. Co. v. State Board of Equalization (1982) 134 Cal.App.3d 601.