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2012 California Codes
RTC - Revenue and Taxation Code
DIVISION 2 - OTHER TAXES [6001 - 60709]
PART 8 - PROHIBITION OF GIFT AND DEATH TAXES
CHAPTER 3 - Returns
ARTICLE 1 - Estate Tax Return
Section 13501


CA Rev & Tax Code § 13501 (through 2013 Leg Sess) What's This?
  

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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