{"data":{"id":"us-ca/rtc-55223","jurisdiction":"us-ca","citation":"RTC § 55223","heading":"","body":"Failure to file a claim within the time prescribed in this article constitutes a waiver of all demands against the state on account of the overpayment.","path":["Revenue and Taxation Code - RTC","DIVISION 2. OTHER TAXES [6001. - 61050.]","PART 30. FEE COLLECTION PROCEDURES LAW [55001. - 55381.]","CHAPTER 5. Overpayments and Refunds [55221. - 55281.]","ARTICLE 1. Claim for Refund [55221. - 55226.]"],"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":"c77f4d815b3793262f3f9b3f705b825cfe7976c789abc1a6804180becdcb768e","source_id":"us-ca","stale":false,"prev":"us-ca/rtc-55222.3","next":"us-ca/rtc-55224"},"notice":"GroundRules: Original legal text. Not legal advice."}