California Revenue and Taxation Code

§ 13501

RTC § 13501Div. 2 · Part 8 · Ch. 3 · Art. 1

Statute text

The personal representative of every estate subject to the tax imposed by this part who is required to file a federal estate tax return shall file with the Controller on or before the federal estate tax return is required to be filed both of the following:

(a)A return for the tax due under this part.

(b)A true copy of the federal estate tax return.

Legislative history

Added by Stats. 1982, Ch. 1535, Sec. 15.