Revenue and Taxation Code - RTC
DIVISION 2. OTHER TAXES [6001 - 61050]
( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) PART 20. EMERGENCY TELEPHONE USERS SURCHARGE ACT [41001 - 41176]
( Heading of Part 20 amended by Stats. 2017, Ch. 561, Sec. 241. ) CHAPTER 5. Overpayments and Refunds [41100 - 41114.3]
( Chapter 5 added by Stats. 1976, Ch. 443. ) ARTICLE 1. Claim for Refund [41100 - 41106]
( Article 1 added by Stats. 1976, Ch. 443. ) 41102.
Every claim shall be in writing and shall state the specific grounds upon which the claim is founded.
(Added by Stats. 1976, Ch. 443.)