{"code":"RTC","codeName":"Revenue and Taxation Code","section":"9153","citation":"Rev. & Tax. Code, § 9153","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 3. USE FUEL TAX [8601. - 9355.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2/part-3"},{"name":"CHAPTER 6. Overpayments and Refunds [9151. - 9196.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2/part-3/chapter-6"},{"name":"ARTICLE 1. Claim for Refund [9151. - 9156.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2/part-3/chapter-6/article-1"}],"history":"Added by Stats. 1941, Ch. 38.","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-9153","source":"California Legislative Information bulk export (pubinfo)"}