{"data":{"id":"us-ca/rtc-41111","jurisdiction":"us-ca","citation":"RTC § 41111","heading":"","body":"If the department fails to mail notice of action on a claim within six months after the claim is filed, the claimant may, prior to the mailing of notice by the department of its action on the claim, consider the claim disallowed and bring an action against the department on the grounds set forth in the claim for the recovery of the whole or any part of the amount claimed as an overpayment.","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 3. Suit for Refund [41108. - 41114.]"],"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":"6a0b1181d8e5ac64486e91601d5525e23953327a5a15cd8de1a63ce3ac7335ce","source_id":"us-ca","stale":false,"prev":"us-ca/rtc-41110","next":"us-ca/rtc-41112"},"notice":"GroundRules: Original legal text. Not legal advice."}