Where, after payment of the Inheritance and Transfer Tax, it is established by a court decision that a property belongs to a person other than the one who paid the tax, and an application is made within one year after the judgment becomes final, the excess tax collected shall be refunded to the person who paid it and collected from the actual taxpayer.
Determination of the contents of rented safe deposit boxes in banks:
Original Turkish text
MADDE 22
Veraset ve İntikal Vergisinin ödenmesinden sonra bir malın vergi verenden başka bir şahsa ait olduğu mahkeme karariyle sabit olur ve ilamın katileşmesinden sonra bir sene içinde müracaat edilirse fazla alınan vergi, verene iade ve hakiki mükelleften tahsil olunur.
Bankalardaki kiralık kasalar muhteviyatının tesbiti: