{"code":"RTC","codeName":"Revenue and Taxation Code","section":"30364","citation":"Rev. & Tax. Code, § 30364","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 13. CIGARETTE TAX [30001. - 30483.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2/part-13"},{"name":"CHAPTER 6. Overpayments and Refunds [30361. - 30421.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2/part-13/chapter-6"},{"name":"ARTICLE 1. Claim for Refund [30361. - 30367.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2/part-13/chapter-6/article-1"}],"history":"Added by Stats. 1959, Ch. 1040.","effective":null,"html":"<p>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.</p>","text":"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.","otherVersions":[],"url":"https://blackletter.si/revenue-and-taxation-code/claim-for-refund-30364","source":"California Legislative Information bulk export (pubinfo)"}