{"code":"RTC","codeName":"Revenue and Taxation Code","section":"60523","citation":"Rev. & Tax. Code, § 60523","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 31. DIESEL FUEL TAX LAW [60001. - 60709.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2/part-31"},{"name":"CHAPTER 8. Overpayment and Refunds [60501. - 60581.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2/part-31/chapter-8"},{"name":"ARTICLE 2. Claim for Refunds of Licensed Suppliers, Interstate Users, Exempt Bus Operators, Highway Vehicle Operators, and End Sellers [60521. - 60525.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2/part-31/chapter-8/article-2"}],"history":"Added by Stats. 1994, Ch. 912, Sec. 17.   Effective September 28, 1994.   Operative July 1, 1995, by Sec. 26 of Ch. 912.","effective":"1994-09-28","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-refunds-of-licensed-suppliers-interstate-users-60523","source":"California Legislative Information bulk export (pubinfo)"}