GroundRules
RTC § 13501
Where this section sits in the code
- Revenue and Taxation Code - RTC
- DIVISION 2. OTHER TAXES [6001. - 61050.]
- PART 8. PROHIBITION OF GIFT AND DEATH TAXES [13301. - 14302.]
- CHAPTER 3. Returns [13501. - 13510.]
- ARTICLE 1. Estate Tax Return [13501. - 13504.]
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.
Collected 2026-09-14T05:56:33Z. Source file · JSON