CA Gov't Code Section 12434

The application for a discharge under this article shall be filed with the Controller and include the following:

(a)

A statement of the nature and amount of the tax, license, fee, or other money due.

(b)

The names of the persons liable.

(c)

The estimated cost of collection.

(d)

All other facts warranting the discharge, unless the Controller determines that the circumstances do not warrant the furnishing of detailed information.