DIVISION 2. OTHER TAXES 6001-61050›PART 8. PROHIBITION OF GIFT AND DEATH TAXES 13301-14302›CHAPTER 9. Administration 14101-14252›ARTICLE 4. Information Confidential 14251-14252

§ 14252

California Revenue and Taxation Code · 2026-09 edition · updated 2026-10-03 · California

The Controller may allow any local, state, or federal official charged with the administration of any tax law to examine his or her estate tax records under those rules and regulations as he or she may prescribe.

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

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California Revenue and Taxation Code

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