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Business Taxes Law Guide—Revision 2024
Cigarette and Tobacco Products Tax Law
Revenue and Taxation Code
Division 2. Other Taxes
Part 13. Cigarette Tax
Chapter 6. Overpayments and Refunds
Article 1. Claim for Refund
Section 30363
30363. Form and content of claim. Every claim for refund or credit shall be in writing and shall state the specific grounds upon which it is founded.