GroundRules
RTC § 13560
Where this section sits in the code
- Revenue and Taxation Code - RTC
- DIVISION 2. OTHER TAXES [6001. - 61050.]
- PART 8. PROHIBITION OF GIFT AND DEATH TAXES [13301. - 14302.]
- CHAPTER 6. Refunds [13560. - 13563.]
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 of the amount erroneously paid on presentation of proof satisfactory to the Controller that he or she is entitled to a refund.
Collected 2026-09-14T05:56:33Z. Source file · JSON