Section 12979.

Cal. Revenue and Taxation Code - RTC § 12979.
in effect
Sign in to generate a plain English summaryAsk Belisarius Agent
Every claim for refund or credit shall be in writing and shall state the specific grounds upon which it is founded.
Source: CA Legislative Counsel Bulk DataURL: https://downloads.leginfo.legislature.ca.gov/pubinfo_2025.zipFetched: 6/27/2026

Starting a business in California? California LLC guide: costs and requirements