Statute · California Revenue and Taxation Code
Cal. Rev. & Tax. Code § 5097.02 — Refunds Generally
Cal. Rev. & Tax. Code § 5097.02
- Type
- Statute
- Source
- California Revenue and Taxation Code
- Jurisdiction
- California
- Current through
- Nov 2, 2026 (California Legislative Counsel)
The claim shall be in writing, specifying:
Citator
Cal. Rev. & Tax. Code § 5097.02 — Refunds Generally is in force in the current edition of the Code, and nothing recorded condemns it.
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.