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Business Taxes Law Guide—Revision 2024

Energy Resources Surcharge Law

Revenue and Taxation Code

Division 2. Other Taxes
Part 19. Energy Resources Surcharge Law

Chapter 5. Overpayments and Refunds

Article 1. Claim for Refund

Section 40113


40113. Form and content of claim. Every claim shall be in writing and shall state the specific grounds upon which the claim is founded.