{"data":{"id":"us-ca/rtc-12980","jurisdiction":"us-ca","citation":"RTC § 12980","heading":"","body":"Failure to file a claim for refund or credit within the time prescribed in this article constitutes a waiver of any demand against the State on account of overpayment.","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":"4e5f1e8da8ee001bdb5c99eb3867413f8506ee20498810577985dbcc836335ef","source_id":"us-ca","stale":false,"prev":"us-ca/rtc-12979","next":"us-ca/rtc-12981"},"notice":"GroundRules: Original legal text. Not legal advice."}