§ 14372. Time Limitation for Refund Applications.

Source: https://govt.westlaw.com/calregs/Document/IE8A384E34C8311EC89E5000D3A7C4BC3?viewType=FullText&originationContext=documenttoc&transitionType=CategoryPageItem&contextData=(sc.Default)

Application for refund of an erroneous payment may be made to the Controller, or to the superior court having jurisdiction within one year after entry of the order fixing tax or of the decree of final distribution of the estate, whichever is later.

Note: Reference: Section 14372, Revenue and Taxation Code.