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Business Taxes Law Guide—Revision 2024

Use Fuel Tax Law

Revenue and Taxation Code

Division 2. Other Taxes
Part 3. Use Fuel Tax

Chapter 6. Overpayments and Refunds.

Article 1. Claim for Refund

Section 9153


9153. Claims; form and content. The claim shall be in writing and shall state the specific grounds upon which it is founded.