Code Section Group

Revenue and Taxation Code - RTC

DIVISION 2. OTHER TAXES [6001 - 61045]

  ( Heading of Division 2 amended by Stats. 1968, Ch. 279. )

PART 9.5. GENERATION SKIPPING TRANSFER TAX [16700 - 16950]

  ( Part 9.5 added by Stats. 1977, Ch. 1079. )

CHAPTER 5. Refunds [16850 - 16870]

  ( Chapter 5 added by Stats. 1977, Ch. 1079. )

ARTICLE 2. Suit for Refund [16860 - 16862]
  ( Article 2 added by Stats. 1977, Ch. 1079. )

16860.
  

Within four years from the last date prescribed for filing the return or within one year from the date the tax was paid, or within 90 days after a determination under Section 16851 is issued, whichever is later, any person who has paid the tax may bring an action against the state in the superior court having jurisdiction to have the tax refunded, in whole or in part.

(Added by Stats. 1977, Ch. 1079.)

16861.
  

Process in the action directed to the state shall be served on the Controller.

(Added by Stats. 1977, Ch. 1079.)

16862.
  

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.

(Added by Stats. 1977, Ch. 1079.)

RTCRevenue and Taxation Code - RTC2