Chapter 1. Inheritance Tax›Article 10. Refunds

§ 14372.1. Application for Refund.

California Code of Regulations, Title 18 — Division 2.5. State Controller · 2026 edition · updated 2026-10-05 · California

Source: https://govt.westlaw.com/calregs/Document/IE8A5CED34C8311EC89E5000D3A7C4BC3?viewType=FullText&originationContext=documenttoc&transitionType=CategoryPageItem&contextData=(sc.Default)

An application for refund of an erroneous payment where the tax has been fixed in a Controller's determination shall be made to the Controller within one year after the determination becomes final, within two years of the decedent's death or within one year after the erroneous payment, whichever is later.

Note: Reference: Section 14372, Revenue and Taxation Code.

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▸Contents — California Code of Regulations, Title 18 — Division 2.5. State Controller

California Code of Regulations, Title 18 — Division 2.5. State Controller

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