{"code":"RTC","codeName":"Revenue and Taxation Code","section":"12979","citation":"Rev. & Tax. Code, § 12979","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 7. INSURANCE TAXATION [12001. - 13170.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2/part-7"},{"name":"CHAPTER 7. Cancellations and Refunds [12951. - 12984.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2/part-7/chapter-7"},{"name":"ARTICLE 2. Refund or Credit for Collected Taxes [12977. - 12984.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2/part-7/chapter-7/article-2"}],"history":"Amended by Stats. 1961, Ch. 740.","effective":null,"html":"<p>Every claim for refund or credit shall be in writing and shall state the specific grounds upon which it is founded.</p>","text":"Every claim for refund or credit shall be in writing and shall state the specific grounds upon which it is founded.","otherVersions":[],"url":"https://blackletter.si/revenue-and-taxation-code/refund-or-credit-for-collected-taxes-12979","source":"California Legislative Information bulk export (pubinfo)"}