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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.