{"code":"RTC","codeName":"Revenue and Taxation Code","section":"40113","citation":"Rev. & Tax. Code, § 40113","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 19. ENERGY RESOURCES SURCHARGE LAW [40001. - 40216.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2/part-19"},{"name":"CHAPTER 5. Overpayments and Refunds [40111. - 40137.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2/part-19/chapter-5"},{"name":"ARTICLE 1. Claim for Refund [40111. - 40117.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2/part-19/chapter-5/article-1"}],"history":"Added by Stats. 1974, Ch. 991.","effective":null,"html":"<p>Every claim shall be in writing and shall state the specific grounds upon which the claim is founded.</p>","text":"Every claim shall be in writing and shall state the specific grounds upon which the claim is founded.","otherVersions":[],"url":"https://blackletter.si/revenue-and-taxation-code/claim-for-refund-40113","source":"California Legislative Information bulk export (pubinfo)"}