Revenue and Taxation Code § 5097.02

ARTICLE 1. Refunds Generally

Current as of September 28, 2026Rev. & Tax. Code, § 5097.02Official source ↗

Added by Stats. 1976, Ch. 499.

The claim shall be in writing, specifying:

(a) Whether the whole assessment is claimed to be void or, if only a part, what portion.

(b) The grounds on which the claim is founded.