Revenue and Taxation Code section 13561

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.

Source: Section 13561, https://leginfo.legislature.ca.gov/faces/codes_displaySection.xhtml?lawCode=RTC§ionNum=13561. (accessed Apr. 24, 2025).

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Last Updated

Apr. 24, 2025

§ 13561’s source at ca.gov

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Location: https://california.public.law/codes/revenue_and_taxation_code_section_13561

Original Source: Section 13561, https://leginfo.legislature.ca.gov/faces/codes_displaySection.xhtml?lawCode=RTC§ionNum=13561. (last accessed Apr. 24, 2025).