{"data":{"id":"us-ca/rtc-6905","jurisdiction":"us-ca","citation":"RTC § 6905","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 1. SALES AND USE TAXES [6001. - 7176.]","CHAPTER 7. Overpayments and Refunds [6901. - 6981.]","ARTICLE 1. Claim for Refund [6901. - 6909.]"],"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":"4198ff6b2e13347af2518bea992824afc8798e27caa2a341ee361b2fec2f931d","source_id":"us-ca","stale":false,"prev":"us-ca/rtc-6904","next":"us-ca/rtc-6906"},"notice":"GroundRules: Original legal text. Not legal advice."}