California Revenue and Taxation Code

§ 19322

RTC § 19322 Effective Jun 16, 1993Div. 2 · Part 10.2 · Ch. 6 · Art. 1

Statute text

Every claim for refund shall be in writing, shall be signed by the taxpayer or the taxpayer’s authorized representative, and shall state the specific grounds upon which it is founded. A claim filed for or on behalf of a class of taxpayers shall do all of the following:

(a)Be accompanied by written authorization from each taxpayer sought to be included in the class.

(b)Be signed by each taxpayer or taxpayer’s authorized representative.

…

Legislative history

Added by Stats. 1993, Ch. 31, Sec. 26. Effective June 16, 1993. Operative January 1, 1994, by Sec. 83 of Ch. 31.