DIVISION 2. OTHER TAXES 6001-61050›PART 9.5. GENERATION SKIPPING TRANSFER TAX 16700-16950›CHAPTER 5. Refunds 16850-16870›ARTICLE 1. When Allowable 16850-16852

§ 16852

California Revenue and Taxation Code · 2026-09 edition · updated 2026-10-03 · California

Any person who has paid any tax imposed by this part which later is determined by judgment to have been in excess of the amount legally due, or an heir, the executor of the will, or the administrator of the estate of any such person, but not his assignee, is entitled to a refund in the amount of the excess paid within one year after the judgment becomes final.

(Added by Stats. 1977, Ch. 1079.)

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California Revenue and Taxation Code

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