Section 13501.
Cal. Revenue and Taxation Code - RTC § 13501.
in effectThe 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.
Source: CA Legislative Counsel Bulk DataURL: https://downloads.leginfo.legislature.ca.gov/pubinfo_2025.zipFetched: 6/27/2026