GroundRules
RTC § 13561
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.]
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.
Collected 2026-10-26T05:58:47Z. Source file · JSON