Laws, Regulations and Annotations


Business Taxes Law Guide – Revision 2023

Sales And Use Tax Law

Revenue and Taxation Code

Division 2. Other Taxes
Part 1. Sales and Use Taxes
Chapter 7. Overpayments and Refunds

Article 1. Claim for Refund

Section 6904

6904. Form and content of claim. (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.

History—Stats. 1987, Ch. 38, effective January 1, 1988, added "(a)" before first paragraph and added subdivision (b).

Class action permitted only to the extent authorized by the Legislature.—Class actions for refunds of sales tax were not authorized by the Legislature prior to amendment to section 6904 adopted in 1987, and this amendment authorized a class action only where each member of the class expressly authorizes and signs the claim (disapproving previous appellate decisions inconsistent with this decision). Woosley v. State of California (1992) 3 Cal.4th 758.