DIVISION 2. OTHER TAXES 6001-61050›PART 8. PROHIBITION OF GIFT AND DEATH TAXES 13301-14302›CHAPTER 3. Returns 13501-13510›ARTICLE 1. Estate Tax Return 13501-13504
§ 13501
California Revenue and Taxation Code · 2020-11 edition · updated 2026-10-04 · California
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.)
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