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Chapter 1. Inheritance Tax›Article 13.1. Inheritance Tax Referees

§ 14772.2. Training.

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/IE8FCC8704C8311EC89E5000D3A7C4BC3?viewType=FullText&originationContext=documenttoc&transitionType=CategoryPageItem&contextData=(sc.Default)

(a) An Inheritance Tax Referee shall complete a minimum of twenty hours per year of acceptable continuing educational study as defined by the Office of the State Controller.

(b) An Inheritance Tax Referee shall be responsible for providing adequate training to his or her staff to insure that official duties will be performed in a competent and efficient manner.

Note: Reference: Section 14772, Revenue and Taxation Code.

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▸Contents — California Code of Regulations, Title 18 — Division 2.5. State Controller

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