{"code":"RTC","codeName":"Revenue and Taxation Code","section":"16861","citation":"Rev. & Tax. Code, § 16861","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 9.5. GENERATION SKIPPING TRANSFER TAX [16700. - 16950.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2/part-9.5"},{"name":"CHAPTER 5. Refunds [16850. - 16870.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2/part-9.5/chapter-5"},{"name":"ARTICLE 2. Suit for Refund [16860. - 16862.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2/part-9.5/chapter-5/article-2"}],"history":"Added by Stats. 1977, Ch. 1079.","effective":null,"html":"<p>Process in the action directed to the state shall be served on the Controller.</p>","text":"Process in the action directed to the state shall be served on the Controller.","otherVersions":[],"url":"https://blackletter.si/revenue-and-taxation-code/suit-for-refund-16861","source":"California Legislative Information bulk export (pubinfo)"}