§ 19322. — 19322. (Added by Stats. 1993, Ch. 31, Sec. 26.)

California § 19322.

• Jurisdiction: California
• Code RTC: Revenue and Taxation Code - RTC
• Div. 2.: DIVISION 2. OTHER TAXES
• Part 10.2.: PART 10.2. ADMINISTRATION OF FRANCHISE AND INCOME TAX LAWS
• Ch. 6.: CHAPTER 6. Overpayments and Refunds
• Art. 1.: ARTICLE 1. Claim for Refund

Text

Every claim for refund shall be in writing, shall be signed by the taxpayer or the taxpayer’s authorized representative, and shall state the specific grounds upon which it is founded. A claim filed for or on behalf of a class of taxpayers shall do all of the following:
(a)
Be accompanied by written authorization from each taxpayer sought to be included in the class.
(b)
Be signed by each taxpayer or
taxpayer’s authorized representative.
(c)
State the specific grounds on which the claim is founded.

Legislative History

Added by Stats. 1993, Ch. 31, Sec. 26. Effective June 16, 1993. Operative January 1, 1994, by Sec. 83 of Ch. 31.