Claim for Refund
Applied in 4 court decisions — leading case Jimmy Swaggart Ministries v. Board of Equalization of California (1990)
Most recently applied in 174 Cal. App. 4th 369 - Ardon v. City of Los Angeles (June 2009)
Amended by Stats. 1987, Ch. 38, Sec. 5.
Court decisions citing this, by year. The dip in the last several years is a data-coverage gap, not a real trend — our corpus holds fewer opinions from the most recent years, so recent citations are undercounted.
(a) Every claim shall be in writing and shall state the specific grounds upon which the claim is founded.
(b) A claim filed for or on behalf of a class of taxpayers shall do all of the following:
(1) Be accompanied by written authorization from each taxpayer sought to be included in the class.
(2) Be signed by each taxpayer or taxpayer’s authorized representative.
(3) State the specific grounds on which the claim is founded.
Official source: California Legislative Information. Reproduced from public-domain California statutes; confirm against the official source for the current text. Not legal advice.