{"code":"RTC","codeName":"Revenue and Taxation Code","section":"41102","citation":"Rev. & Tax. Code, § 41102","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 20. EMERGENCY TELEPHONE USERS SURCHARGE ACT [41001. - 41176.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2/part-20"},{"name":"CHAPTER 5. Overpayments and Refunds [41100. - 41114.3.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2/part-20/chapter-5"},{"name":"ARTICLE 1. Claim for Refund [41100. - 41106.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2/part-20/chapter-5/article-1"}],"history":"Added by Stats. 1976, Ch. 443.","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-41102","source":"California Legislative Information bulk export (pubinfo)"}