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§ 14372. Time Limitation for Refund Applications.

18 CA ADC § 14372Barclays 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 § 14372
§ 14372. Time Limitation for Refund Applications.
Currentness
Application for refund of an erroneous payment may be made to the Controller, or to the superior court having jurisdiction within one year after entry of the order fixing tax or of the decree of final distribution of the estate, whichever is later.
Note: Reference: Section 14372, Revenue and Taxation Code.
This database is current through 5/10/24 Register 2024, No. 19.
Cal. Admin. Code tit. 18, § 14372, 18 CA ADC § 14372
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