California Revenue and Taxation Code Section 5097.02

CA Rev & Tax Code § 5097.02 (2017)  

The claim shall be in writing, specifying:

(a) Whether the whole assessment is claimed to be void or, if only a part, what portion.

(b) The grounds on which the claim is founded.

(Added by Stats. 1976, Ch. 499.)

Last modified: October 25, 2018