Skip to content
ChatProjectCodes

Chapter 1. Inheritance Tax›Article 11.3. Tax Determination by the Controller

§ 14562. Notice of Determination.

California Code of Regulations, Title 18 — Division 2.5. State Controller · 2026 edition · updated 2026-10-05 · California

Source: https://govt.westlaw.com/calregs/Document/IE8D802634C8311EC89E5000D3A7C4BC3?viewType=FullText&originationContext=documenttoc&transitionType=CategoryPageItem&contextData=(sc.Default)

Upon determining the inheritance tax due on any transfer, the Controller will notify the person filing form IT-22 or the persons liable for the tax. The notice will be by mail to the address stated in the form IT-22 or by personal service. The Controller may also send copies of the notice to such other persons as may be appropriate.

Note: Reference: Section 14562, Revenue and Taxation Code.

Get a plain-English answer with a citation back to this text.

Ask AI about this code
Export this section
▸Contents — California Code of Regulations, Title 18 — Division 2.5. State Controller
California Code of Regulations, Title 18 — Division 2.5. State Controller

GoCodebook provides public access, search, citation, multilingual explanation, and practical interpretation of legally adopted building regulations. It is not a substitute for the official ICC or California code publications.