{"code":"RTC","codeName":"Revenue and Taxation Code","section":"13501","citation":"Rev. & Tax. Code, § 13501","status":"in-force","lawOn":"2026-09-28","headings":[{"name":"DIVISION 2. OTHER TAXES [6001. - 61050.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2"},{"name":"PART 8. PROHIBITION OF GIFT AND DEATH TAXES [13301. - 14302.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2/part-8"},{"name":"CHAPTER 3. Returns [13501. - 13510.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2/part-8/chapter-3"},{"name":"ARTICLE 1. Estate Tax Return [13501. - 13504.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2/part-8/chapter-3/article-1"}],"history":"Added by Stats. 1982, Ch. 1535, Sec. 15.","effective":null,"html":"<p>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:</p><p>(a) A return for the tax due under this part.</p><p>(b) A true copy of the federal estate tax return.</p>","text":"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.","otherVersions":[],"url":"https://blackletter.si/revenue-and-taxation-code/estate-tax-return-13501","source":"California Legislative Information bulk export (pubinfo)"}