California Legal Codes and Statutes

§ 60523

Added by Stats. 1994, Ch. 912, Sec. 17. Effective September 28, 1994. Operative July 1, 1995, by Sec. 26 of Ch. 912.

The claim shall be in writing and shall state the specific grounds upon which it is founded.

Cite this section

Cal. Rev. & Tax. Code § 60523 (2026)
https://ca.codecond.com/codes/rtc/division-2-other-taxes/part-31-diesel-fuel-tax-law/chapter-8-overpayment-and-refunds/article-2-claim-for-refunds-of-licensed-suppliers-interstate-users-exempt-bus-operators-highway-vehicle-operators-and-end-sellers/section-60523

Other sections in Article 2 - Claim for Refunds of Licensed Suppliers, Interstate Users, Exempt Bus Operators, Highway Vehicle Operators, and End Sellers

§ 60521§ 60521.5§ 60522§ 60522.1§ 60522.2§ 60522.3§ 60523§ 60524§ 60525

This content is for reference, learning, and study purposes only. All legal text should be verified against the official California Legislative Information website, which is the authoritative source for California law. Data last processed: February 16, 2026.