{"code":"RTC","codeName":"Revenue and Taxation Code","section":"13561","citation":"Rev. & Tax. Code, § 13561","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>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.</p>","text":"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.","otherVersions":[],"url":"https://blackletter.si/revenue-and-taxation-code/refunds-13561","source":"California Legislative Information bulk export (pubinfo)"}