The statutory requirements for filing a claim for refund are set for in Cal. Rev. & Tax. Code 19322. The statute requires the claim to be (1) in writing; (2) signed by an authorized person; and (3) must state the “specific grounds” for the refund claim.
The regulatory provisions and case law offer additional guidance for filing a valid claim for refund.
(The remainder of this article can be accessed in the June 2006 edition of Lexis California Tax Practice Insights.)