{"data":{"id":"us-ca/rtc-30363","jurisdiction":"us-ca","citation":"RTC § 30363","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 13. CIGARETTE TAX [30001. - 30483.]","CHAPTER 6. Overpayments and Refunds [30361. - 30421.]","ARTICLE 1. Claim for Refund [30361. - 30367.]"],"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-30362.2","next":"us-ca/rtc-30364"},"notice":"GroundRules: Original legal text. Not legal advice."}