DIVISION 2. OTHER TAXES 6001-61050›PART 9.5. GENERATION SKIPPING TRANSFER TAX 16700-16950›CHAPTER 5. Refunds 16850-16870›ARTICLE 2. Suit for Refund 16860-16862

§ 16860

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

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 determination under Section 16851 is issued, whichever is later, any person who has paid the tax may bring an action against the state in the superior court having jurisdiction to have the tax refunded, in whole or in part.

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

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California Revenue and Taxation Code

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