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BTLG Table of Contents > Oil Spill Response, Prevention, and Administration Fees Law > Chapter 5 > Section 46503

Oil Spill Response, Prevention, and Administration Fees Law

Revenue and Taxation Code

Division 2. Other Taxes
Part 24. Oil Spill Response, Prevention, and Administration Fees

Chapter 5. Overpayments and Refunds

Article 1. Claim for Refund

Section 46503

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46503. Claim requirements. Every claim for refund or credit shall be in writing and shall state the specific grounds upon which the claim is founded.