Statute · California Revenue and Taxation Code

Cal. Rev. & Tax. Code § 16862 — Suit for Refund

Cal. Rev. & Tax. Code § 16862

Type
Statute
Source
California Revenue and Taxation Code
Jurisdiction
California
Current through
Nov 2, 2026 (California Legislative Counsel)

After a hearing in which the Controller shall represent the state, the court shall review the Controller’s appraisement and determination of tax, and, as the case may require, shall by judgment modify or confirm the appraisement or determination in whole or in part.

Citator

Cal. Rev. & Tax. Code § 16862 — Suit for Refund is in force in the current edition of the Code, and nothing recorded condemns it.

After a hearing in which the Controller shall represent the state, the court shall review the Controller’s appraisement and determination of tax, and, as the case may require, shall by judgment modify or confirm the appraisement or determination in whole or in part.