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Chapter 2. Gift Tax›Article 9. Refunds

§ 16223.1. Application for Refund—in General.

California Code of Regulations, Title 18 — Division 2.5. State Controller · 2026 edition · updated 2026-10-05 · California

Source: https://govt.westlaw.com/calregs/Document/IEB0199234C8311EC89E5000D3A7C4BC3?viewType=FullText&originationContext=documenttoc&transitionType=CategoryPageItem&contextData=(sc.Default)

An application for a refund or refund credit must set forth in detail and under oath each ground upon which the refund or credit is claimed, together with facts sufficient to apprise the Controller of the exact basis thereof.

Note: Reference: Section 16224, Revenue and Taxation Code.

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▸Contents — California Code of Regulations, Title 18 — Division 2.5. State Controller
California Code of Regulations, Title 18 — Division 2.5. State Controller

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