{"data":{"id":"us-ca/rtc-16862","jurisdiction":"us-ca","citation":"RTC § 16862","heading":"","body":"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 case may require, shall by judgment modify or confirm the appraisement or determination in whole or in part.","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":"a279afa4b3015db1977eae2691ab034f77ffc8b7c463d56842c58b1239df551b","source_id":"us-ca","stale":false,"prev":"us-ca/rtc-16861","next":"us-ca/rtc-16870"},"notice":"GroundRules: Original legal text. Not legal advice."}