Home Table of Contents

§ 14371.2. Erroneous Payment.

18 CA ADC § 14371.2Barclays 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 § 14371.2
§ 14371.2. Erroneous Payment.
Currentness
An erroneous payment is that portion of the amount paid which is in excess of the amount specified in an order fixing tax or where there is no order fixing tax, in excess of the amount specified in a Controller's determination of tax.
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, § 14371.2, 18 CA ADC § 14371.2
End of Document