{"data":{"id":"us-ca/rtc-40113","jurisdiction":"us-ca","citation":"RTC § 40113","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 19. ENERGY RESOURCES SURCHARGE LAW [40001. - 40216.]","CHAPTER 5. Overpayments and Refunds [40111. - 40137.]","ARTICLE 1. Claim for Refund [40111. - 40117.]"],"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-40112.3","next":"us-ca/rtc-40114"},"notice":"GroundRules: Original legal text. Not legal advice."}