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Earlier editions: 2020-112018-112026-09

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

§ 16861

California Revenue and Taxation Code · 2026-10 edition · updated 2026-10-04 · California

Process in the action directed to the state shall be served on the Controller.

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

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California Revenue and Taxation Code

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