DIVISION 2. OTHER TAXES 6001-61050›PART 20. EMERGENCY TELEPHONE USERS SURCHARGE ACT 41001-41176›CHAPTER 5. Overpayments and Refunds 41100-41114.3›ARTICLE 1. Claim for Refund 41100-41106

§ 41102

California Revenue and Taxation Code · 2020-11 edition · updated 2026-10-04 · California

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

(Added by Stats. 1976, Ch. 443.)

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California Revenue and Taxation Code

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