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California Laws | Revenue and Taxation Code
DIVISION 2. OTHER TAXES
PART 9.5. GENERATION SKIPPING TRANSFER TAX

16852. 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. (11957)

Article 2. Suit for Refund (16860-16862) (11958)(Text)

16860. Within four years from the last date prescribed for filing the return or within one year from the date the tax was paid, or within 90 days after a determination under Section 16851 is issued, whichever is later, any person who has paid the tax may bring an action against the state in the superior court having jurisdiction to have the tax refunded, in whole or in part. (11959)

16861. Process in the action directed to the state shall be served on the Controller. (11960)

16862. After a hearing in which the Controller shall represent the state, the court shall review the Controller's appraisement and determination of tax, and, as the case may require, shall by judgment modify or confirm the appraisement or determination in whole or in part. (11961)

Article 3. Interest on Refunds (16870) (11962)(Text)

16870. Interest shall be allowed and paid upon any overpayment of tax due under this part in the same manner as provided in Section 6621(a)(1) and 6622 of the Internal Revenue Code. (11963)

CHAPTER 6. COURT JURISDICTION AND PROCEDURE GENERALLY (11964)(Text)

Article 1. Court Jurisdiction (16880-16881) (11965)(Text)

16880. The superior court of the county in which a transferor resident of this state resided at the date of any generation skipping transfer made by him has jurisdiction to hear and determine all questions relative to any tax imposed by this part on the gift. (11966)

16881. In the case of a transferor who was not a resident of this state at the date of any generation skipping transfer made by him, the superior court of the county in which any of the transferor's real property is situated, or, if he has no real property in this state, the superior court of the county in which any of his personal property is situated, has jurisdiction to hear and determine all questions relative to any tax imposed by this part. If the transferor has property in more than one county, the superior court of any such county whose jurisdiction is first invoked has exclusive jurisdiction. (11967)

Article 2. Court Procedure Generally (16890) (11968)(Text)

16890. Except as otherwise provided in this part, the provisions of the Code of Civil Procedure relative to judgments, new trials, appeals, attachments and execution of judgments, so far as applicable, govern all proceedings under this part. (11969)

CHAPTER 7. ADMINISTRATION (11970)(Text)

Article 1. Generally (16900-16905) (11971)(Text)

16900. This part is administered by the Controller. (11972)

16901. The Controller may employ such assistants, including attorneys, as may from time to time be necessary for the proper administration of this part. (11973)

16902. The Controller may make and enforce rules and regulations relating to the administration and enforcement of this part, and may prescribe the extent, if any, to which any ruling or regulation shall be applied without retroactive effect. (11974)

16903. Under rules and regulations upon which the Controller and Franchise Tax Board may agree, the Franchise Tax Board shall cooperate in the enforcement of this part by reporting to the Controller any changes in the gross or net income of any person, or any other information obtained in the enforcement of any act administered by the Franchise Tax Board which may in any way indicate that a transfer has been made which is taxable under this part. (11975)

16904. Under rules and regulations upon which the Controller and State Board of Equalization may agree, the State Board of Equalization shall cooperate in the enforcement of this part by reporting to the Controller any information obtained in the enforcement of any act administered by the State Board of Equalization which may in any way indicate that a transfer has been made which is taxable under this part. (11976)

16905. The Controller on his own motion may appear in behalf of the state in any and all generation skipping transfer tax matters before any court. (11977)

Article 2. Inspection of Records (16910-16911) (11978)(Text)

16910. All information and records acquired by the Controller or any of his employees are confidential in nature, and, except insofar as may be necessary for the enforcement of this part or as may be permitted by this article, shall not be disclosed by any of them. (11979)

Except insofar as may be necessary for the enforcement of this part or as may be permitted by this article, any former or incumbent Controller or employee of the Controller who discloses any information acquired by any inspection or examination made pursuant to this article is guilty of a felony, and upon conviction shall be imprisoned in the state prison. (11980)

16911. The Controller may allow any local, state, or federal official charged with the administration of any tax law to examine his generation skipping transfer tax records under such rules and regulations as he may prescribe. (11981)

CHAPTER 8. DISPOSITION OF PROCEEDS (16950) (11982)(Text)

16950. All money due under this part shall be paid to the Controller by remittance payable to the State Treasurer. The amounts received shall be deposited, after clearance of remittance, in the State Treasury to the credit of the Estate Tax Fund. (11983)

PART 10. PERSONAL INCOME TAX (11984)(Text)

CHAPTER 1. GENERAL PROVISIONS AND DEFINITIONS (17001-17039.2) (11985)(Text)

17001. This part is known and may be cited as the "Personal Income Tax Law." (11986)

17002. Except where the context otherwise requires, the definitions given in this chapter govern the construction of this part. (11987)

17003. "Franchise Tax Board" means the Franchise Tax Board described in Part 10, Division 3, Title 2 of the Government Code. "Board" means the State Board of Equalization. (11988)

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