{"data":{"id":"us-ca/rtc-11554","jurisdiction":"us-ca","citation":"RTC § 11554","heading":"","body":"The claim shall be in writing and shall state the specific grounds upon which it is founded.","path":["Revenue and Taxation Code - RTC","DIVISION 2. OTHER TAXES [6001. - 61050.]","PART 6. PRIVATE RAILROAD CAR TAX [11201. - 11702.]","CHAPTER 5. Overpayments and Refunds [11551. - 11597.]","ARTICLE 1. Claim for Refund [11551. - 11555.]"],"source_url":"https://downloads.leginfo.legislature.ca.gov/pubinfo_2025.zip","current_through":"2026-09-13","vintage":"","retrieved_at":"2026-09-14T05:56:33Z","sha256":"aee22d072f515ed51b51e54cf932eadc674e393a82543225be1644fba908b913","source_id":"us-ca","stale":false,"prev":"us-ca/rtc-11553.5","next":"us-ca/rtc-11555"},"notice":"GroundRules: Original legal text. Not legal advice."}