{"data":{"id":"us-ca/rtc-12978","jurisdiction":"us-ca","citation":"RTC § 12978","heading":"","body":"No credit or refund shall be allowed or approved after four years after April 1st of the year following the year for which the overpayment was made, or with respect to a deficiency assessment made under Article 3 (commencing with Section 12421) of Chapter 4 after six months from the date the deficiency assessment becomes final, or after six months from the date of the overpayment, whichever period expires the later, unless a claim therefor is filed with the commissioner or the board within that period.","path":["Revenue and Taxation Code - RTC","DIVISION 2. OTHER TAXES [6001. - 61050.]","PART 7. INSURANCE TAXATION [12001. - 13170.]","CHAPTER 7. Cancellations and Refunds [12951. - 12984.]","ARTICLE 2. Refund or Credit for Collected Taxes [12977. - 12984.]"],"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":"ee355540518491bcc7a4c2b65e4dd428ff162a635e0ceea3f742a0aa4de4d907","source_id":"us-ca","stale":false,"prev":"us-ca/rtc-12977","next":"us-ca/rtc-12979"},"notice":"GroundRules: Original legal text. Not legal advice."}