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.)
Section 5097.02
Rev. & Tax. Code § 5097.02, under Refunds Generally.
Rev. & Tax. Code § 5097.02