DIVISION 2. OTHER TAXES 6001-61050›PART 6. PRIVATE RAILROAD CAR TAX 11201-11702›CHAPTER 5. Overpayments and Refunds 11551-11597›ARTICLE 1. Claim for Refund 11551-11555
§ 11554
California Revenue and Taxation Code · 2026-09 edition · updated 2026-10-03 · California
The claim shall be in writing and shall state the specific grounds upon which it is founded.
(Added by Stats. 1941, Ch. 41.)
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