{"data":{"id":"us-ca/rtc-38604","jurisdiction":"us-ca","citation":"RTC § 38604","heading":"","body":"Failure to file a claim within the time prescribed in this article constitutes a waiver of any demand against the state on account of overpayment.","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":"065a6c576e2013003cc1a6bb6bb84779c73f2aa6eb1bbb29c147faa0c5943c4f","source_id":"us-ca","stale":false,"prev":"us-ca/rtc-38603","next":"us-ca/rtc-38605"},"notice":"GroundRules: Original legal text. Not legal advice."}