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DIVISION 1. PROPERTY TAXATION 50-5911›PART 9. CORRECTIONS, CANCELLATIONS, AND REFUNDS 4801-5170›CHAPTER 5. Refunds 5096-5170›ARTICLE 1. Refunds Generally 5096-5107

§ 5097.02

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

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.

(Added by Stats. 1976, Ch. 499.)

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