California Code of Regulations
Title 18 - Public Revenues
Division 2.5 - State Controller
Chapter 2 - Gift Tax
Article 9 - Refunds
Section 16223.1 - Application for Refund-in General
Universal Citation: 18 CA Code of Regs 16223.1
Current through Register 2024 Notice Reg. No. 12, March 22, 2024
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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