RCW 84.69.130 Claim 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 § 84.69.130. Prior: 1957 c 120 § 13.]
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