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.
(Added by Stats. 1982, Ch. 1535, Sec. 15.)
Last modified: October 25, 2018