California Law (Last Updated: March 4, 2014) |
Revenue and Taxation Code - RTC |
Division 2. OTHER TAXES |
Part 9.5. GENERATION SKIPPING TRANSFER TAX |
Chapter 5. Refunds |
ARTICLE 2. Suit for Refund |
Section 16862.
Latest version.
-
After a hearing in which the Controller shall represent the state, the court shall review the Controller's appraisement and determination of tax, and, as the case may require, shall by judgment modify or confirm the appraisement or determination in whole or in part.
(Added by Stats. 1977, Ch. 1079.)