{"code":"RTC","codeName":"Revenue and Taxation Code","section":"13560","citation":"Rev. & Tax. Code, § 13560","status":"in-force","lawOn":"2026-09-28","headings":[{"name":"DIVISION 2. OTHER TAXES [6001. - 61050.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2"},{"name":"PART 8. PROHIBITION OF GIFT AND DEATH TAXES [13301. - 14302.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2/part-8"},{"name":"CHAPTER 6. Refunds [13560. - 13563.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2/part-8/chapter-6"}],"history":"Added by Stats. 1982, Ch. 1535, Sec. 15.","effective":null,"html":"<p>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.</p>","text":"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.","otherVersions":[],"url":"https://blackletter.si/revenue-and-taxation-code/refunds-13560","source":"California Legislative Information bulk export (pubinfo)"}