§ 14732. Division of Tax Administration-Inheritance Tax—in General.

Source: https://govt.westlaw.com/calregs/Document/IE8EC26A34C8311EC89E5000D3A7C4BC3?viewType=FullText&originationContext=documenttoc&transitionType=CategoryPageItem&contextData=(sc.Default)

The State Controller supervises the administration of the Inheritance Tax Law through the medium of the Division of Tax Administration-Inheritance Tax of his office.

To facilitate the work of the division, the State Controller has divided the State into three districts with an office of the division in each, as follows:

(a) Northern District: Headquarters--Room 402, 1227 O Street, Sacramento 95802 (P.O. Box 247).

Includes the Counties of Alpine, Amador, Butte, Calaveras, Colusa, El Dorado, Fresno, Glenn, Kings, Lake, Lassen, Madera, Mariposa, Merced, Modoc, Napa, Nevada, Placer, Plumas, Sacramento, San Joaquin, Shasta, Sierra, Siskiyou, Solano, Stanislaus, Sutter, Tehama, Trinity, Tulare, Tuolumne, Yolo, Yuba.

(b) Central District: Headquarters--Humboldt Bank Building, 785 Market Street, San Francisco 94103.

Includes the Counties of Alameda, Contra Costa, Del Norte, Humboldt, Marin, Mendocino, Monterey, San Benito, San Francisco, San Luis Obispo, San Mateo, Santa Clara, Santa Cruz, Sonoma.

(c) Southern District: Headquarters--Room 6125, 107 South Broadway, Los Angeles 90012.

Includes the Counties of Imperial, Inyo, Kern, Los Angeles, Mono, Orange, Riverside, San Bernardino, San Diego, Santa Barbara, Ventura.

Any correspondence with the division relative to any matter arising within a particular county should be sent to the headquarters of the district within which the county is located.

Credits

Note: Authority cited: Section 14740, Revenue and Taxation Code. Reference Section 14502, Revenue and Taxation Code.

History

1. Amendment filed 7-2-81; effective thirtieth day thereafter (Register 81, No. 27).