California Revenue and Taxation Code

§ 6904

Name: California Superior Court Tentative Rulings
Creator: DecisionDepot
License: https://creativecommons.org/licenses/by-nc/4.0/

RTC § 6904Div. 2 · Part 1 · Ch. 7 · Art. 1

(a)Every claim shall be in writing and shall state the specific grounds upon which the claim is founded.

(b)A claim filed for or on behalf of a class of taxpayers shall do all of the following:

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

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Legislative history

Amended by Stats. 1987, Ch. 38, Sec. 5.