Book II: Tax collection

1. Heirs or legatees are entitled, within the period set out in Article R. 196-1 of the Book of Tax Procedures, to claim, subject to the justifications prescribed in Article 770, the deduction of debts established by the operations of the liquidation of assets or judicial settlement (1), safeguard, recovery or judicial liquidation or by the final settlement of the distribution by contribution subsequent to the declaration and to obtain…

In the case of successive usufructs, as the eventual usufruct comes to an end, the bare owner is entitled to the return of a sum equal to what he would have paid less if the duty paid by him had been calculated on the basis of the age of the eventual usufructuary.

In the absence of the information or proof prescribed by article 763, the highest duties shall be levied, in accordance with the same article, unless the overpayment is reimbursed, upon request submitted within the period provided for in Article R. 196-1 of the Book of Tax Procedures and on the representation of the birth certificate, if the birth took place outside France.

1. The special tax on insurance agreements and penalties paid in error may be refunded. 2. The tax duly paid may only be refunded in the event of cancellation, annulment or judicial resolution of the agreement, up to the fraction relating to: a. The sums stipulated for the benefit of the insurer and their accessories, the reimbursement of which to the insured is ordered by the judgment or decree; b….