Revenue and Taxation Code - RTC
DIVISION 2. OTHER TAXES [6001 - 61050]
( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) PART 13. CIGARETTE TAX [30001 - 30483]
( Part 13 added by Stats. 1959, Ch. 1040. ) CHAPTER 6. Overpayments and Refunds [30361 - 30421]
( Chapter 6 added by Stats. 1959, Ch. 1040. ) ARTICLE 1. Claim for Refund [30361 - 30367]
( Article 1 added by Stats. 1959, Ch. 1040. ) 30363.
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.)