Is Cal. Rev. & Tax. Code § 19322 — Claim for Refund still in force?

Statute · California Revenue and Taxation Code

Cal. Rev. & Tax. Code § 19322 — Claim for Refund

Cal. Rev. & Tax. Code § 19322

Type: Statute
Source: California Revenue and Taxation Code
Jurisdiction: California
Date: 1993-06-16
Current through: Nov 2, 2026 (California Legislative Counsel)

Every claim for refund shall be in writing, shall be signed by the taxpayer or the taxpayer’s authorized representative, and shall state the specific grounds upon which it is founded. A claim filed for or on behalf of a class of taxpayers shall do all of the following:

Citator

Cal. Rev. & Tax. Code § 19322 — Claim for Refund is in force in the current edition of the Code, and nothing recorded condemns it.

(a) Be accompanied by written authorization from each taxpayer sought to be included in the class.

(b) Be signed by each taxpayer or taxpayer’s authorized representative.