{"data":{"id":"us-ca/rtc-41102","jurisdiction":"us-ca","citation":"RTC § 41102","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 20. EMERGENCY TELEPHONE USERS SURCHARGE ACT [41001. - 41176.]","CHAPTER 5. Overpayments and Refunds [41100. - 41114.3.]","ARTICLE 1. Claim for Refund [41100. - 41106.]"],"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-41101.3","next":"us-ca/rtc-41103"},"notice":"GroundRules: Original legal text. Not legal advice."}