Revenue and Taxation Code - RTC
DIVISION 2. OTHER TAXES [6001 - 61050]
( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) PART 6. PRIVATE RAILROAD CAR TAX [11201 - 11702]
( Heading of Part 6 amended by Stats. 1978, Ch. 1209. ) CHAPTER 5. Overpayments and Refunds [11551 - 11597]
( Chapter 5 added by Stats. 1941, Ch. 41. ) ARTICLE 1. Claim for Refund [11551 - 11555]
( Article 1 added by Stats. 1941, Ch. 41. ) 11554.
The claim shall be in writing and shall state the specific grounds upon which it is founded.
(Added by Stats. 1941, Ch. 41.)