§ 6904. — 6904. (Amended by Stats. 1987, Ch. 38, Sec. 5.)

California § 6904.

• Jurisdiction: California
• Code RTC: Revenue and Taxation Code - RTC
• Div. 2.: DIVISION 2. OTHER TAXES
• Part 1.: PART 1. SALES AND USE TAXES
• Ch. 7.: CHAPTER 7. Overpayments and Refunds
• Art. 1.: ARTICLE 1. Claim for Refund

Text

(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.

Legislative History

Amended by Stats. 1987, Ch. 38, Sec. 5.