Revenue and Taxation Code § 46503

ARTICLE 1. Claim for Refund

Current as of September 28, 2026Rev. & Tax. Code, § 46503Official source ↗

Added by Stats. 1991, Ch. 300, Sec. 6. Effective August 1, 1991.

Every claim for refund or credit shall be in writing and shall state the specific grounds upon which the claim is founded.