Revenue and Taxation Code - RTC
DIVISION 2. OTHER TAXES [6001 - 61050]
( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) PART 24. OIL SPILL RESPONSE, PREVENTION, AND ADMINISTRATION FEES [46001 - 46751]
( Part 24 added by Stats. 1991, Ch. 300, Sec. 6. ) CHAPTER 5. Overpayments and Refunds [46501 - 46551]
( Chapter 5 added by Stats. 1991, Ch. 300, Sec. 6. ) ARTICLE 1. Claim for Refund [46501 - 46507]
( Article 1 added by Stats. 1991, Ch. 300, Sec. 6. ) 46503.
Every claim for refund or credit shall be in writing and shall state the specific grounds upon which the claim is founded.
(Added by Stats. 1991, Ch. 300, Sec. 6. Effective August 1, 1991.)