Section 5097.02.
Cal. Revenue and Taxation Code - RTC § 5097.02.
in effectThe 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.
Source: CA Legislative Counsel Bulk DataURL: https://downloads.leginfo.legislature.ca.gov/pubinfo_2025.zipFetched: 6/27/2026