In Santa Barbara Optical Co. v. State Bd. of Equalization (1975) 47 Cal.App.3d 244, the court determined that a taxpayer could file a claim for refund for sales and use taxes as a representative of a class. Section 6904 of the Revenue and Taxation Code provides that a claim for refund of sales and use taxes "shall be in writing and shall state the specific grounds upon which the claim is founded." The State Board of Equalization in Santa Barbara Optical argued that a claim for refund which does not expressly identify a claimant by his correct name and account number and fails to set forth the specific amount of the refund fails to meet the statutory requirements for a proper claim. ( Id., at p. 247.) The court rejected this contention.