DIVISION 2. OTHER TAXES 6001-61050›PART 8. PROHIBITION OF GIFT AND DEATH TAXES 13301-14302›CHAPTER 8. Court Jurisdiction and Procedure Generally 14000-14013›ARTICLE 2. Court Procedure Generally 14010-14013

§ 14013

California Revenue and Taxation Code · 2020-11 edition · updated 2026-10-04 · California

No fee shall be charged the Controller for filing, recording, or certifying any petition, lis pendens, decree, or order for taking any oath or acknowledgement, in any proceedings under this part; nor shall any undertaking be required from the Controller or the state in any such proceeding.

(Added by Stats. 1982, Ch. 1535, Sec. 15.)

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California Revenue and Taxation Code

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