CHAPTER 6. Refunds [13560. - 13563.]

Chapter 6 added by Stats. 1982, Ch. 1535, Sec. 15.

§§ 13560–13563 · 4 sections

• § 13560 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…
• § 13561 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.
• § 13562 On proof satisfactory that the applicant is entitled to a refund, the Controller shall draw his or her warrant upon the Treasurer in favor of the person who…
• § 13563 (a) For purposes of determining interest on overpayments for periods beginning before July 1, 2002, interest shall be allowed and paid upon any overpayment of…