Section 46503.

Cal. Revenue and Taxation Code - RTC § 46503.
in effect
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Every claim for refund or credit shall be in writing and shall state the specific grounds upon which the claim is founded.
Source: CA Legislative Counsel Bulk DataURL: https://downloads.leginfo.legislature.ca.gov/pubinfo_2025.zipFetched: 6/27/2026

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Cal. Revenue and Taxation Code - RTC § 46503. — Section 46503 | Revenue and Taxation Code - RTC | Corpus