Rev. & Tax. Code, § 46503 · Article 1. Claim for Refund

Rev. & Tax. Code, § 46503

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 the claim is founded.

Notes and commentary — not statutory text

History

Added by Stats. 1991, Ch. 300, Sec. 6. Effective August 1, 1991.

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=46503.
Text hash: sha256 a799a8853cbc940122b0b058d0ad2318704c540e75ae7cf6ce1cadbb64c7d905
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, § 46503. Each shows the citation as that text prints it.

Revenue and Taxation Code

Rev. & Tax. Code, § 46502.3Printed as Sections 46502 and 46503

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.