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( Part 8 repealed and added June 8, 1982, by initiative Proposition 6.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 9. Administration [14101 - 14252]
( Chapter 9 added by Stats. 1982, Ch. 1535, Sec. 15. ) ARTICLE 4. Information Confidential [14251 - 14252]
( Article 4 added by Stats. 1982, Ch. 1535, Sec. 15. ) 14252.
The Controller may allow any local, state, or federal official charged with the administration of any tax law to examine his or her estate tax records under those rules and regulations as he or she may prescribe.
(Added by Stats. 1982, Ch. 1535, Sec. 15.)