California Code
PART 8 - PROHIBITION OF GIFT AND DEATH TAXES
CHAPTER 6 - Refunds

Section 13560. - 13560. Whenever the Controller determines that the tax due under...

Section 13561. - 13561. An application for the refund shall be made to...

Section 13562. - 13562. On proof satisfactory that the applicant is entitled to...

Section 13563. - 13563. (a) For purposes of determining interest on overpayments for...