{"data":{"id":"us-ca/rtc-12982","jurisdiction":"us-ca","citation":"RTC § 12982","heading":"","body":"If the claim for refund or credit is presented to the commissioner he shall forthwith transmit it to the board, together with a statement of any information he may have concerning the subject of the claim.","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":"ef955f4e517f4b502d7dd4b9b0c189da926e14070a019c5b20c8e8866cda3367","source_id":"us-ca","stale":false,"prev":"us-ca/rtc-12981","next":"us-ca/rtc-12983"},"notice":"GroundRules: Original legal text. Not legal advice."}