California Revenue and Taxation Code CHAPTER 6 - Refunds

• Section 13560.
  Whenever the Controller determines that the tax due under this part has been over paid, the person making payment shall be entitled to a refund...
• 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.(Added...
• Section 13562.
  On proof satisfactory that the applicant is entitled to a refund, the Controller shall draw his or her warrant upon the Treasurer in favor of...
• Section 13563.
  (a) For purposes of determining interest on overpayments for periods beginning before July 1, 2002, interest shall be allowed and paid upon any overpayment of tax...

Last modified: October 22, 2018