Revenue and Taxation Code - RTC
DIVISION 2. OTHER TAXES [6001 - 61050]
( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) PART 8. PROHIBITION OF GIFT AND DEATH TAXES [13301 - 14302]
( Part 8 repealed and added June 8, 1982, by initiative Proposition 6. ) CHAPTER 3. Returns [13501 - 13510]
( Chapter 3 added by Stats. 1982, Ch. 1535, Sec. 15. ) ARTICLE 1. Estate Tax Return [13501 - 13504]
( Article 1 added by Stats. 1982, Ch. 1535, Sec. 15. ) 13501.
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.
(Added by Stats. 1982, Ch. 1535, Sec. 15.)