{"data":{"id":"us-ca/rtc-13561","jurisdiction":"us-ca","citation":"RTC § 13561","heading":"","body":"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.","path":["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.]"],"source_url":"https://downloads.leginfo.legislature.ca.gov/pubinfo_2025.zip","current_through":"2026-09-13","vintage":"","retrieved_at":"2026-09-14T05:56:33Z","sha256":"49e6ea44893609c29aed73aeb5a710f0cfb9e64168ae3ae2ca9a70f5e85db6b8","source_id":"us-ca","stale":false,"prev":"us-ca/rtc-13560","next":"us-ca/rtc-13562"},"notice":"GroundRules: Original legal text. Not legal advice."}