Laws, Regulations & Annotations

Business Taxes Law Guide – Revision 2011
 

Oil Spill Response, Prevention, and Administration Fees Law

Revenue and Taxation Code

Chapter 5. Overpayments and Refunds

Article 1. Claim for Refund

Section 46503

46503. Claim requirements. Every claim for refund or credit shall be in writing and shall state the specific grounds upon which the claim is founded.