{"code":"RTC","codeName":"Revenue and Taxation Code","section":"11934","citation":"Rev. & Tax. Code, § 11934","status":"in-force","lawOn":"2026-09-28","headings":[{"name":"DIVISION 2. OTHER TAXES [6001. - 61050.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2"},{"name":"PART 6.7. DOCUMENTARY TRANSFER TAX ACT [11901. - 11935.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2/part-6.7"},{"name":"CHAPTER 4. Administration [11931. - 11935.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2/part-6.7/chapter-4"}],"history":"Added by renumbering Section 11935 by Stats. 1968, Ch. 17.","effective":null,"html":"<p>Claims for refunds of taxes imposed pursuant to this part shall be governed by the provisions of Chapter 5 (commencing with Section <a href=\"/rtc/5096\">5096</a>) of Part 9 of Division 1 of this code.</p>","text":"Claims for refunds of taxes imposed pursuant to this part shall be governed by the provisions of Chapter 5 (commencing with Section 5096) of Part 9 of Division 1 of this code.","otherVersions":[],"url":"https://blackletter.si/revenue-and-taxation-code/administration-11934","source":"California Legislative Information bulk export (pubinfo)"}