Cal. Code Regs. tit. 18 § 16223.1
Current through Register 2025 Notice Reg. No. 2, January 10, 2025
An application for a refund or refund credit must set forth in detail and under oath each ground upon which the refund or credit is claimed, together with facts sufficient to apprise the Controller of the exact basis thereof.
NOTE: Reference: Section 16224, Revenue and Taxation Code.
Cal. Code Regs. Tit. 18, § 16223.1