Statute · California Revenue and Taxation Code
Cal. Rev. & Tax. Code § 13561 — Refunds
Cal. Rev. & Tax. Code § 13561
- Type
- Statute
- Source
- California Revenue and Taxation Code
- Jurisdiction
- California
- Current through
- Nov 2, 2026 (California Legislative Counsel)
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.
Citator
Cal. Rev. & Tax. Code § 13561 — Refunds is in force in the current edition of the Code, and nothing recorded condemns it.
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.