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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.