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§ 14372.1. Application for Refund.

18 CA ADC § 14372.1Barclays 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 § 14372.1
§ 14372.1. Application for Refund.
Currentness
An application for refund of an erroneous payment where the tax has been fixed in a Controller's determination shall be made to the Controller within one year after the determination becomes final, within two years of the decedent's death or within one year after the erroneous payment, 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, § 14372.1, 18 CA ADC § 14372.1
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