Rev. & Tax. Code, § 6904 · Article 1. Claim for Refund
Rev. & Tax. Code, § 6904
Text — As published in the Legislative Counsel's database, tables dated October 18, 2026 (pubinfo_2025.zip)
(a) Every claim shall be in writing and shall state the specific grounds upon which the claim is founded.
(b) A claim filed for or on behalf of a class of taxpayers shall do all of the following:
(1) Be accompanied by written authorization from each taxpayer sought to be included in the class.
(2) Be signed by each taxpayer or taxpayer’s authorized representative.
(3) State the specific grounds on which the claim is founded.
Notes and commentary — not statutory text
History
Amended by Stats. 1987, Ch. 38, Sec. 5.
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§ionNum=6904.
- Text hash
- sha256 a8f8e1b053fda9916b63c61eee95d8d2389dd982ed69381e1852c82f247bd529
- 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 2 provisions
Provisions in this library whose text cites Rev. & Tax. Code, § 6904. Each shows the citation as that text prints it.
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.