California Legal Codes and Statutes

§ 12979

Amended by Stats. 1961, Ch. 740.

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

Cite this section

Cal. Rev. & Tax. Code § 12979 (2026)
https://ca.codecond.com/codes/rtc/division-2-other-taxes/part-7-insurance-taxation/chapter-7-cancellations-and-refunds/article-2-refund-or-credit-for-collected-taxes/section-12979

Other sections in Article 2 - Refund or Credit for Collected Taxes

§ 12977§ 12978§ 12979§ 12980§ 12981§ 12982§ 12983§ 12983.1§ 12983.5§ 12984

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