Rev. & Tax. Code, § 13501 · Article 1. Estate Tax Return

Rev. & Tax. Code, § 13501

Verbatim from the official edition

Text — As published in the Legislative Counsel's database, tables dated October 18, 2026 (pubinfo_2025.zip)

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.

Notes and commentary — not statutory text

History

Added by Stats. 1982, Ch. 1535, Sec. 15.

Source of truth

Edition: As published in the Legislative Counsel's database, tables dated October 18, 2026 (pubinfo_2025.zip)
Official file: https://leginfo.legislature.ca.gov/faces/codes_displaySection.xhtml?lawCode=RTC&sectionNum=13501.
Text hash: sha256 c801db7934f8e807795a6018ee071cb379cd8f38cd4cac4354151e0dc86718c9
Composed by: compose_ca.py 2026-10-22: the Legislative Counsel's CAML content files read by a tokenizer (caml_readers.reader_a); an independent xml.etree reading (caml_readers.reader_b) agrees on every section

Cited by 2 provisions

Provisions in this library whose text cites Rev. & Tax. Code, § 13501. Each shows the citation as that text prints it.

Revenue and Taxation Code

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