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

§ 16862

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

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 case may require, shall by judgment modify or confirm the appraisement or determination in whole or in part.

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

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California Revenue and Taxation Code

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