Revenue and Taxation Code § 60523

ARTICLE 2. Claim for Refunds of Licensed Suppliers, Interstate Users, Exempt Bus Operators, Highway Vehicle Operators, and End Sellers

Current as of September 28, 2026Rev. & Tax. Code, § 60523Official source ↗

Added by Stats. 1994, Ch. 912, Sec. 17. Effective September 28, 1994. Operative July 1, 1995, by Sec. 26 of Ch. 912.

The claim shall be in writing and shall state the specific grounds upon which it is founded.