{"data":{"id":"us-ca/rtc-13501","jurisdiction":"us-ca","citation":"RTC § 13501","heading":"","body":"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:\n(a) A return for the tax due under this part.\n(b) A true copy of the federal estate tax return.","path":["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.]"],"source_url":"https://downloads.leginfo.legislature.ca.gov/pubinfo_2025.zip","current_through":"2026-09-13","vintage":"","retrieved_at":"2026-09-14T05:56:33Z","sha256":"c801db7934f8e807795a6018ee071cb379cd8f38cd4cac4354151e0dc86718c9","source_id":"us-ca","stale":false,"prev":"us-ca/rtc-13411","next":"us-ca/rtc-13502"},"notice":"GroundRules: Original legal text. Not legal advice."}