California Legal Codes and Statutes

§ 16861

Added by Stats. 1977, Ch. 1079.

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

Cite this section

Cal. Rev. & Tax. Code § 16861 (2026)
https://ca.codecond.com/codes/rtc/division-2-other-taxes/part-9-5-generation-skipping-transfer-tax/chapter-5-refunds/article-2-suit-for-refund/section-16861

Other sections in Article 2 - Suit for Refund

§ 16860§ 16861§ 16862

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