{"data":{"id":"us-ca/rtc-38603","jurisdiction":"us-ca","citation":"RTC § 38603","heading":"","body":"Every claim shall be in writing and shall state the specific grounds upon which the claim is founded.","path":["Revenue and Taxation Code - RTC","DIVISION 2. OTHER TAXES [6001. - 61050.]","PART 18.5. TIMBER YIELD TAX [38101. - 38908.]","CHAPTER 7. Overpayments and Refunds [38601. - 38631.]","ARTICLE 1. Claim for Refund [38601. - 38607.]"],"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":"385623a2dc07ed2c7f14eadaa87882102d0a9be40de0bd20c3e3daa4e886ed41","source_id":"us-ca","stale":false,"prev":"us-ca/rtc-38602.5","next":"us-ca/rtc-38604"},"notice":"GroundRules: Original legal text. Not legal advice."}