Every claim for refund or credit shall be in writing and shall state the specific grounds upon which the claim is founded.
Cal. Rev. & Tax. Code § 46503
Claim for Refund
Known as the Oil Spill Response, Prevention, and Administration Fees Law
The act spans §§ 46001 to 46751 (158 sections).
Added by Stats. 1991, Ch. 300, Sec. 6
Official source: California Legislative Information. Reproduced from public-domain California statutes; confirm against the official source for the current text. Not legal advice.