California Code
ARTICLE 2 - Suit for Refund
Section 16861.

16861. Process in the action directed to the state shall be served on the Controller.

(Added by Stats. 1977, Ch. 1079.)

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Structure California Code

California Code

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 16860.

Section 16861.

Section 16862.