California Revenue and Taxation Code 13561 – An application for the refund shall be made to the Controller within …
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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.
(Added by Stats. 1982, Ch. 1535, Sec. 15.)
Terms Used In California Revenue and Taxation Code 13561
- Controller: means the State Controller. See California Revenue and Taxation Code 21