The claim shall be in writing, specifying:
(a) Whether the whole assessment is claimed to be void or, if only a part, what portion.
(b) The grounds on which the claim is founded.
Cal. Rev. & Tax. Code § 5097.02
Refunds Generally
Added by Stats. 1976, Ch. 499.
Official source: California Legislative Information. Reproduced from public-domain California statutes; confirm against the official source for the current text. Not legal advice.