{"code":"RTC","codeName":"Revenue and Taxation Code","section":"6905","citation":"Rev. & Tax. Code, § 6905","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 1. SALES AND USE TAXES [6001. - 7176.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2/part-1"},{"name":"CHAPTER 7. Overpayments and Refunds [6901. - 6981.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2/part-1/chapter-7"},{"name":"ARTICLE 1. Claim for Refund [6901. - 6909.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2/part-1/chapter-7/article-1"}],"history":"Added by Stats. 1941, Ch. 36.","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-6905","source":"California Legislative Information bulk export (pubinfo)"}