{"data":{"id":"us-ca/rtc-16850","jurisdiction":"us-ca","citation":"RTC § 16850","heading":"","body":"If the Controller finds that there has been an overpayment of tax by a taxpayer for any reason, the amount of the overpayment shall be refunded to the taxpayer.","path":["Revenue and Taxation Code - RTC","DIVISION 2. OTHER TAXES [6001. - 61050.]","PART 9.5. GENERATION SKIPPING TRANSFER TAX [16700. - 16950.]","CHAPTER 5. Refunds [16850. - 16870.]","ARTICLE 1. When Allowable [16850. - 16852.]"],"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":"f1fe58d7d145773773fc30267985cff4918f8419939628d70befe3ce30dee542","source_id":"us-ca","stale":false,"prev":"us-ca/rtc-16830","next":"us-ca/rtc-16851"},"notice":"GroundRules: Original legal text. Not legal advice."}