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2025 California Code
Revenue and Taxation Code - RTC
DIVISION 2 - OTHER TAXES
PART 8 - PROHIBITION OF GIFT AND DEATH TAXES
CHAPTER 9 - Administration
ARTICLE 1 - Generally
Section 14101.
Universal Citation:
CA Rev & Tax Code § 14101 (2025)
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14101. This part shall be administered by the Controller.
(Added by Stats. 1982, Ch. 1535, Sec. 15.)
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