ARTICLE 2. Suit for Refund

Article 2 added by Stats. 1977, Ch. 1079.

§§ 16860–16862 · 3 sections

• § 16860 Within four years from the last date prescribed for filing the return or within one year from the date the tax was paid, or within 90 days after a…
• § 16861 Process in the action directed to the state shall be served on the Controller.
• § 16862 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…