California Statutes
§ 13561. — 13561. (Added by Stats. 1982, Ch. 1535, Sec. 15.)
California·Code RTC Revenue and Taxation Code - RTC·Div. 2. DIVISION 2. OTHER TAXES·Part 8. PART 8. PROHIBITION OF GIFT AND DEATH TAXES·Ch. 6. CHAPTER 6. Refunds
An application for the refund shall be made to the Controller within one year after the date the federal estate tax has been finally determined.
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California § 13561. (13561. (Added by Stats. 1982, Ch. 1535, Sec. 15.)) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.
Legislative History
Added by Stats. 1982, Ch. 1535, Sec. 15.