California Revenue and Taxation Code

§ 13561

Name: California Superior Court Tentative Rulings
Creator: DecisionDepot
License: https://creativecommons.org/licenses/by-nc/4.0/

RTC § 13561Div. 2 · Part 8 · Ch. 6

An application for the refund shall be made to the Controller within one year after the date the federal estate tax has been finally determined.

Legislative history

Added by Stats. 1982, Ch. 1535, Sec. 15.