RCW 84.69.130Claim prerequisite to action—Recovery limited to ground asserted.No action shall be commenced or maintained under this chapter unless a claim for refund shall have been filed in compliance with the provisions of this chapter, and no recovery of taxes shall be allowed in any such action upon a ground not asserted in the claim for refund.[ 1961 c 15 s 84.69.130. Prior: 1957 c 120 s 13.]
Washington Legal Code