California Revenue and Taxation Code § 20630.5

Revenue and Taxation Code
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Claims made under this chapter shall be filed with the Controller after October 1 of the fiscal year in which postponement is claimed and on or before February 10 of such fiscal year. If February 10th falls on Saturday, Sunday or a legal holiday, the date is extended to the next business day. The claim shall be on a form supplied by the Controller and shall contain: (a) Evidence acceptable to the Controller that the individual was an eligible claimant. (b) A statement showing the household income for the period set forth in Section 20503. (c) A statement describing the residential dwelling. (d) Any other information necessary for the Controller to determine eligibility under this chapter.

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