DIVISION 2. OTHER TAXES 6001-61050›PART 8. PROHIBITION OF GIFT AND DEATH TAXES 13301-14302›CHAPTER 6. Refunds 13560-13563
§ 13562
California Revenue and Taxation Code · 2026-09 edition · updated 2026-10-03 · California
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 paid the tax in the amount erroneously paid, and the Treasurer shall refund that amount.
(Added by Stats. 1982, Ch. 1535, Sec. 15.)
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