California Statutes
§ 16862. — 16862. (Added by Stats. 1977, Ch. 1079.)
California § 16862.
JurisdictionCalifornia
Code RTCRevenue and Taxation Code - RTC
Div. 2.DIVISION 2. OTHER TAXES
Part 9.5.PART 9.5. GENERATION SKIPPING TRANSFER TAX
Ch. 5.CHAPTER 5. Refunds
Art. 2.ARTICLE 2. Suit for Refund
This text of California § 16862. (16862. (Added by Stats. 1977, Ch. 1079.)) is published on Counsel Stack Legal Research, covering California primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.
Bluebook
Cal. Revenue and Taxation Code - RTC Code § 16862. (2026).
Text
After a hearing in which the Controller shall represent the state, the court shall review the Controller’s appraisement and determination of tax, and, as the case may require, shall by judgment modify or confirm the appraisement or determination in whole or in part.
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Legislative History
Added by Stats. 1977, Ch. 1079.
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California § 16862., Counsel Stack Legal Research, https://law.counselstack.com/statute/ca/RTC/16862..