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Business Taxes Law Guide—Revision 2024

Diesel Fuel Tax Law

Revenue and Taxation Code

Division 2. Other Taxes
Part 31. Diesel Fuel Tax Law

Chapter 8. Overpayments and Refunds.

Article 2. Claim for Refund

Section 60523


60523. Form and content of claim. The claim shall be in writing and shall state the specific grounds upon which it is founded.