Home/California/Statutes/Code RTC: Revenue and Taxation Code - RTC/Div. 2.: DIVISION 2. OTHER TAXES/Part 7.: PART 7. INSURANCE TAXATION/Ch. 7.: CHAPTER 7. Cancellations and Refunds/Art. 2.: ARTICLE 2. Refund or Credit for Collected Taxes/§ 12979.
California Statutes

§ 12979. — 12979. (Amended by Stats. 1961, Ch. 740.)

California § 12979.
JurisdictionCalifornia
Code RTCRevenue and Taxation Code - RTC
Div. 2.DIVISION 2. OTHER TAXES
Part 7.PART 7. INSURANCE TAXATION
Ch. 7.CHAPTER 7. Cancellations and Refunds
Art. 2.ARTICLE 2. Refund or Credit for Collected Taxes

This text of California § 12979. (12979. (Amended by Stats. 1961, Ch. 740.)) is published on Counsel Stack Legal Research, covering California primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook
Cal. Revenue and Taxation Code - RTC Code § 12979. (2026).

Text

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

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Legislative History

Amended by Stats. 1961, Ch. 740.
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California § 12979., Counsel Stack Legal Research, https://law.counselstack.com/statute/ca/RTC/12979..