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DIVISION 2. OTHER TAXES 6001-60709›PART 13. CIGARETTE TAX 30001-30483›CHAPTER 6. Overpayments and Refunds 30361-30421›ARTICLE 1. Claim for Refund 30361-30367

§ 30363

California Revenue and Taxation Code · 2018-11 edition · updated 2026-10-04 · California

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

(Added by Stats. 1959, Ch. 1040.)

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California Revenue and Taxation Code

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