{"code":"RTC","codeName":"Revenue and Taxation Code","section":"46503","citation":"Rev. & Tax. Code, § 46503","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 24. OIL SPILL RESPONSE, PREVENTION, AND ADMINISTRATION FEES [46001. - 46751.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2/part-24"},{"name":"CHAPTER 5. Overpayments and Refunds [46501. - 46551.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2/part-24/chapter-5"},{"name":"ARTICLE 1. Claim for Refund [46501. - 46507.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2/part-24/chapter-5/article-1"}],"history":"Added by Stats. 1991, Ch. 300, Sec. 6.   Effective August 1, 1991.","effective":"1991-08-01","html":"<p>Every claim for refund or credit shall be in writing and shall state the specific grounds upon which the claim is founded.</p>","text":"Every claim for refund or credit 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-46503","source":"California Legislative Information bulk export (pubinfo)"}