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§ 14371.1. Refund of Erroneous Payment in Excess of Controllers' Determination.

18 CA ADC § 14371.1Barclays 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 § 14371.1
§ 14371.1. Refund of Erroneous Payment in Excess of Controllers' Determination.
Where there is no order fixing tax amounts erroneously paid will be subject to refund to the person making payment on presentation of proof satisfactory to the Controller that he is entitled to a refund.
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, § 14371.1, 18 CA ADC § 14371.1
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