{"data":{"id":"us-ca/rtc-16861","jurisdiction":"us-ca","citation":"RTC § 16861","heading":"","body":"Process in the action directed to the state shall be served on the Controller.","path":["Revenue and Taxation Code - RTC","DIVISION 2. OTHER TAXES [6001. - 61050.]","PART 9.5. GENERATION SKIPPING TRANSFER TAX [16700. - 16950.]","CHAPTER 5. Refunds [16850. - 16870.]","ARTICLE 2. Suit for Refund [16860. - 16862.]"],"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":"097fcf169467318ee9f0bce1f3b23646a81600c1b34e86a474f2b7d6972a10ce","source_id":"us-ca","stale":false,"prev":"us-ca/rtc-16860","next":"us-ca/rtc-16862"},"notice":"GroundRules: Original legal text. Not legal advice."}