{"code":"RTC","codeName":"Revenue and Taxation Code","section":"8129","citation":"Rev. & Tax. Code, § 8129","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 2. MOTOR VEHICLE FUEL TAX LAW [7301. - 8526.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2/part-2"},{"name":"CHAPTER 7. Overpayments and Refunds [8101. - 8191.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2/part-2/chapter-7"},{"name":"ARTICLE 2. Claim for Refund [8126. - 8131.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2/part-2/chapter-7/article-2"}],"history":"Added by Stats. 1941, Ch. 37.","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-8129","source":"California Legislative Information bulk export (pubinfo)"}