Revenue and Taxation Code section 13501

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.

Source: Section 13501, https://leginfo.­legislature.­ca.­gov/faces/codes_displaySection.­xhtml?lawCode=RTC§ionNum=13501.­ (updated Jan. 1, 1982; accessed Jun. 30, 2025).

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Verified:
Jun. 30, 2025

§ 13501's source at ca​.gov