{"code":"RTC","codeName":"Revenue and Taxation Code","section":"55223","citation":"Rev. & Tax. Code, § 55223","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 30. FEE COLLECTION PROCEDURES LAW [55001. - 55381.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2/part-30"},{"name":"CHAPTER 5. Overpayments and Refunds [55221. - 55281.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2/part-30/chapter-5"},{"name":"ARTICLE 1. Claim for Refund [55221. - 55226.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2/part-30/chapter-5/article-1"}],"history":"Added by Stats. 1992, Ch. 407, Sec. 1.   Effective January 1, 1993.","effective":"1993-01-01","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-55223","source":"California Legislative Information bulk export (pubinfo)"}