Laws, Regulations and Annotations
Business Taxes Law Guide – Revision 2023
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
9153. Claims; form and content. The claim shall be in writing and shall state the specific grounds upon which it is founded.