Statute · California Revenue and Taxation Code
Cal. Rev. & Tax. Code § 13501 — Estate Tax Return
Cal. Rev. & Tax. Code § 13501
- Type
- Statute
- Source
- California Revenue and Taxation Code
- Jurisdiction
- California
- Current through
- Nov 2, 2026 (California Legislative Counsel)
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:
Citator
Cal. Rev. & Tax. Code § 13501 — Estate Tax Return is in force in the current edition of the Code, and nothing recorded condemns it.
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.