California Revenue and Taxation Code ARTICLE 1 - Estate Tax Return

• 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...
• Section 13502.
  If the personal representative has obtained an extension of time for filing the federal estate tax return, the filing required by Section 13501 shall be...
• Section 13503.
  If the personal representative files an amended federal estate tax return, he or she shall immediately file with the Controller an amended return with a...
• Section 13504.
  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...

Last modified: October 22, 2018