{"data":{"id":"us-ca/rtc-30364","jurisdiction":"us-ca","citation":"RTC § 30364","heading":"","body":"Failure to file a claim within the time prescribed in this article constitutes a waiver of all demands against the State on account of the overpayment.","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":"2e0f13bf4e7793ad881067ca137ab92aec6bf4e7bbf91ccadcee4c32c489b60d","source_id":"us-ca","stale":false,"prev":"us-ca/rtc-30363","next":"us-ca/rtc-30365"},"notice":"GroundRules: Original legal text. Not legal advice."}