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Cal. Revenue and Taxation Code § 13561

Cal. Revenue and Taxation Code § 13561

California · California Revenue and Taxation Code · Status: effective

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Cal. Revenue and Taxation Code § 13561, California, version 1 as recorded 2026-07-25, yourstate.us, https://yourstate.us/provision/920249
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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.