Rev. & Tax. Code, § 60523 · Article 2. Claim for Refunds of Licensed Suppliers, Interstate Users, Exempt Bus Operators, Highway Vehicle Operators, and End Sellers

Rev. & Tax. Code, § 60523

Verbatim from the official edition

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

The claim 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. 1994, Ch. 912, Sec. 17. Effective September 28, 1994. Operative July 1, 1995, by Sec. 26 of Ch. 912.

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=60523.
Text hash: sha256 aee22d072f515ed51b51e54cf932eadc674e393a82543225be1644fba908b913
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, § 60523. Each shows the citation as that text prints it.

Revenue and Taxation Code

Rev. & Tax. Code, § 60522.3Printed as Sections 60522 and 60523

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.