ARTICLE 1. Estate Tax Return [13501. - 13504.]

Article 1 added by Stats. 1982, Ch. 1535, Sec. 15.

§§ 13501–13504 · 4 sections

• § 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…
• § 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…
• § 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 true…
• § 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…