Rev. & Tax. Code, § 30363 · Article 1. Claim for Refund

Rev. & Tax. Code, § 30363

Verbatim from the official edition

Text — As published in the Legislative Counsel's database, tables dated October 18, 2026 (pubinfo_2025.zip)

Every claim for refund or credit shall be in writing and shall state the specific grounds upon which it is founded.

Notes and commentary — not statutory text

History

Added by Stats. 1959, Ch. 1040.

Source of truth

Edition: As published in the Legislative Counsel's database, tables dated October 18, 2026 (pubinfo_2025.zip)
Official file: https://leginfo.legislature.ca.gov/faces/codes_displaySection.xhtml?lawCode=RTC&sectionNum=30363.
Text hash: sha256 b33858af6ff4dac738683cdebe34e18be2c4ab4098a7045017fbbd6cee9c704b
Composed by: compose_ca.py 2026-10-22: the Legislative Counsel's CAML content files read by a tokenizer (caml_readers.reader_a); an independent xml.etree reading (caml_readers.reader_b) agrees on every section

Cited by 1 provision

Provisions in this library whose text cites Rev. & Tax. Code, § 30363. Each shows the citation as that text prints it.

Revenue and Taxation Code

Rev. & Tax. Code, § 30362.2Printed as Sections 30362 and 30363

Procedural information only. Not legal advice and not a substitute for the advice of an attorney. Confirm the current text with the official publisher before relying on it.