{"data":{"id":"us-ca/rtc-12979","jurisdiction":"us-ca","citation":"RTC § 12979","heading":"","body":"Every claim for refund or credit 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 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":"b33858af6ff4dac738683cdebe34e18be2c4ab4098a7045017fbbd6cee9c704b","source_id":"us-ca","stale":false,"prev":"us-ca/rtc-12978","next":"us-ca/rtc-12980"},"notice":"GroundRules: Original legal text. Not legal advice."}