Cal. Code Regs. tit. 18 § 14372.1
Current through Register 2025 Notice Reg. No. 2, January 10, 2025
An application for refund of an erroneous payment where the tax has been fixed in a Controller's determination shall be made to the Controller within one year after the determination becomes final, within two years of the decedent's death or within one year after the erroneous payment, whichever is later.
NOTE: Reference: Section 14372, Revenue and Taxation Code.
Cal. Code Regs. Tit. 18, § 14372.1