DIVISION 2. OTHER TAXES 6001-61050›PART 8. PROHIBITION OF GIFT AND DEATH TAXES 13301-14302›CHAPTER 9. Administration 14101-14252›ARTICLE 1. Generally 14101-14104
§ 14101
California Revenue and Taxation Code · 2026-09 edition · updated 2026-10-03 · California
This part shall be administered by the Controller.
(Added by Stats. 1982, Ch. 1535, Sec. 15.)
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