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Title 18. Public Revenues
Division 2.5. State Controller
Chapter 2. Gift Tax
Article 9. Refunds
§ 16221. Refund of Erroneous Tax Payment.
§ 16222. Refund of Tax Judicially Declared in Excess of Amount Due.
§ 16223. Refund of Tax Paid on Property Valued Without Allowance for Contingency.
§ 16223.1. Application for Refund—in General.