California Revenue and Taxation Code ARTICLE 2 - Suit for Refund

• Section 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...
• Section 16861.
  Process in the action directed to the state shall be served on the Controller.(Added by Stats. 1977, Ch. 1079.)
• Section 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...

Last modified: October 22, 2018