Home Table of Contents

§ 14371. Refund of Erroneous Payment in Excess of Order Fixing Tax.

18 CA ADC § 14371Barclays Official California Code of Regulations

Barclays California Code of Regulations
Title 18. Public Revenues
Division 2.5. State Controller (Refs & Annos)
Chapter 1. Inheritance Tax (Refs & Annos)
Article 10. Refunds
18 CCR § 14371
§ 14371. Refund of Erroneous Payment in Excess of Order Fixing Tax.
Currentness
Any person making an erroneous payment of tax in excess of the amount specified in an order fixing tax as finally amended or modified, and as adjusted for the discount or interest provisions of the law, is entitled to a refund of the amount erroneously paid.
Note: Reference: Section 14371, Revenue and Taxation Code.
This database is current through 5/10/24 Register 2024, No. 19.
Cal. Admin. Code tit. 18, § 14371, 18 CA ADC § 14371
End of Document