Cal. RTC § 16852
This is the official text of Cal. RTC § 16852, part of California’s Revenue and Taxation Code — governs state and local taxation, including income and property tax.
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Official statutory text
Any person who has paid any tax imposed by this part which later is determined by judgment to have been in excess of the amount legally due, or an heir, the executor of the will, or the administrator of the estate of any such person, but not his assignee, is entitled to a refund in the amount of the excess paid within one year after the judgment becomes final.
Status: in_force · Read it on the official government site
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