Statute · California Revenue and Taxation Code

Cal. Rev. & Tax. Code § 13504 — Estate Tax Return

Cal. Rev. & Tax. Code § 13504

Type
Statute
Source
California Revenue and Taxation Code
Jurisdiction
California
Current through
Nov 2, 2026 (California Legislative Counsel)

Upon final determination of the federal estate tax due, the personal representative shall, within 60 days after that determination, give written notice of it to the Controller. If any additional tax is due under this part by reason of this determination, the personal representative shall pay the…

Citator

Cal. Rev. & Tax. Code § 13504 — Estate Tax Return is in force in the current edition of the Code, and nothing recorded condemns it.

Upon final determination of the federal estate tax due, the personal representative shall, within 60 days after that determination, give written notice of it to the Controller. If any additional tax is due under this part by reason of this determination, the personal representative shall pay the same, together with interest as provided in Section 13550, at the same time he or she files the notice.