Revenue and Taxation Code - RTC
DIVISION 2. OTHER TAXES [6001 - 61050]
( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) PART 31. DIESEL FUEL TAX LAW [60001 - 60709]
( Part 31 added by Stats. 1994, Ch. 912, Sec. 17. ) CHAPTER 8. Overpayment and Refunds [60501 - 60581]
( Chapter 8 added by Stats. 1994, Ch. 912, Sec. 17. ) ARTICLE 2. Claim for Refunds of Licensed Suppliers, Interstate Users, Exempt Bus Operators, Highway Vehicle Operators, and End Sellers [60521 - 60525]
( Heading of Article 2 amended by Stats. 1995, Ch. 555, Sec. 91. ) 60523.
The claim shall be in writing and shall state the specific grounds upon which it is founded.
(Added by Stats. 1994, Ch. 912, Sec. 17. Effective September 28, 1994. Operative July 1, 1995, by Sec. 26 of Ch. 912.)