Cal. Code Regs. tit. 18 § 16222

Current through Register 2024 Notice Reg. No. 25, June 21, 2024

Section 16222 - Refund of Tax Judicially Declared in Excess of Amount Due

If any portion of any tax which has been paid is later declared by a judgment of a court of law to be in excess of the amount legally due, the person who paid the tax, his heir, the executor of his will, or the administrator of his estate, but not his assign, is entitled to a refund of the excess amount upon filing an application therefor with the Controller within one year after the judgment becomes final.

NOTE: Reference: Section 16222, Revenue and Taxation Code.

Cal. Code Regs. Tit. 18, § 16222