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Business Taxes Law Guide—Revision 2024
Timber Yield Tax Law
Revenue and Taxation Code
Division 2. Other Taxes
Part 18.5. Timber Yield Tax
Chapter 7. Overpayments and Refunds
Article 1. Claim for Refund
Section 38603
38603. Form and content of claim. Every claim shall be in writing and shall state the specific grounds upon which the claim is founded.