{"data":{"id":"us-ca/rtc-13560","jurisdiction":"us-ca","citation":"RTC § 13560","heading":"","body":"Whenever the Controller determines that the tax due under this part has been over paid, the person making payment shall be entitled to a refund of the amount erroneously paid on presentation of proof satisfactory to the Controller that he or she is entitled to a refund.","path":["Revenue and Taxation Code - RTC","DIVISION 2. OTHER TAXES [6001. - 61050.]","PART 8. PROHIBITION OF GIFT AND DEATH TAXES [13301. - 14302.]","CHAPTER 6. Refunds [13560. - 13563.]"],"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":"b32096a5179970f19e60c4247567383e3f19dbcd34c0ed5f7b37f8e24b02cb27","source_id":"us-ca","stale":false,"prev":"us-ca/rtc-13557","next":"us-ca/rtc-13561"},"notice":"GroundRules: Original legal text. Not legal advice."}