Statute · California Revenue and Taxation Code
Cal. Rev. & Tax. Code § 16852 — When Allowable
Cal. Rev. & Tax. Code § 16852
- Type
- Statute
- Source
- California Revenue and Taxation Code
- Jurisdiction
- California
- Current through
- Nov 2, 2026 (California Legislative Counsel)
Any person who has paid any tax imposed by this part which later is determined by judgment to have been in excess of the amount legally due, or an heir, the executor of the will, or the administrator of the estate of any such person, but not his assignee, is entitled to a refund in the amount of…
Citator
Cal. Rev. & Tax. Code § 16852 — When Allowable is in force in the current edition of the Code, and nothing recorded condemns it.
Any person who has paid any tax imposed by this part which later is determined by judgment to have been in excess of the amount legally due, or an heir, the executor of the will, or the administrator of the estate of any such person, but not his assignee, is entitled to a refund in the amount of the excess paid within one year after the judgment becomes final.