{"code":"RTC","codeName":"Revenue and Taxation Code","section":"38604","citation":"Rev. & Tax. Code, § 38604","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 18.5. TIMBER YIELD TAX [38101. - 38908.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2/part-18.5"},{"name":"CHAPTER 7. Overpayments and Refunds [38601. - 38631.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2/part-18.5/chapter-7"},{"name":"ARTICLE 1. Claim for Refund [38601. - 38607.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2/part-18.5/chapter-7/article-1"}],"history":"Added by Stats. 1976, Ch. 176.","effective":null,"html":"<p>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.</p>","text":"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.","otherVersions":[],"url":"https://blackletter.si/revenue-and-taxation-code/claim-for-refund-38604","source":"California Legislative Information bulk export (pubinfo)"}