California Legal Codes and Statutes

§ 13561

Added by Stats. 1982, Ch. 1535, Sec. 15.

An application for the refund shall be made to the Controller within one year after the date the federal estate tax has been finally determined.

Cite this section

Cal. Rev. & Tax. Code § 13561 (2026)
https://ca.codecond.com/codes/rtc/division-2-other-taxes/part-8-prohibition-of-gift-and-death-taxes/chapter-6-refunds/section-13561

Other sections in Chapter 6 - Refunds

§ 13560§ 13561§ 13562§ 13563

This content is for reference, learning, and study purposes only. All legal text should be verified against the official California Legislative Information website, which is the authoritative source for California law. Data last processed: February 16, 2026.