Statute · California Revenue and Taxation Code
Cal. Rev. & Tax. Code § 16860 — Suit for Refund
Cal. Rev. & Tax. Code § 16860
- Type
- Statute
- Source
- California Revenue and Taxation Code
- Jurisdiction
- California
- Current through
- Nov 2, 2026 (California Legislative Counsel)
Within four years from the last date prescribed for filing the return or within one year from the date the tax was paid, or within 90 days after a determination under Section 16851 is issued, whichever is later, any person who has paid the tax may bring an action against the state in the…
Citator
Cal. Rev. & Tax. Code § 16860 — Suit for Refund is in force in the current edition of the Code, and nothing recorded condemns it.
Within four years from the last date prescribed for filing the return or within one year from the date the tax was paid, or within 90 days after a determination under Section 16851 is issued, whichever is later, any person who has paid the tax may bring an action against the state in the superior court having jurisdiction to have the tax refunded, in whole or in part.