{"code":"RTC","codeName":"Revenue and Taxation Code","section":"11554","citation":"Rev. & Tax. Code, § 11554","status":"in-force","lawOn":"2026-09-28","headings":[{"name":"DIVISION 2. OTHER TAXES [6001. - 61050.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2"},{"name":"PART 6. PRIVATE RAILROAD CAR TAX [11201. - 11702.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2/part-6"},{"name":"CHAPTER 5. Overpayments and Refunds [11551. - 11597.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2/part-6/chapter-5"},{"name":"ARTICLE 1. Claim for Refund [11551. - 11555.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2/part-6/chapter-5/article-1"}],"history":"Added by Stats. 1941, Ch. 41.","effective":null,"html":"<p>The claim shall be in writing and shall state the specific grounds upon which it is founded.</p>","text":"The claim shall be in writing and shall state the specific grounds upon which it is founded.","otherVersions":[],"url":"https://blackletter.si/revenue-and-taxation-code/claim-for-refund-11554","source":"California Legislative Information bulk export (pubinfo)"}