Cal. Code Regs. tit. 18 § 14561
Current through Register 2025 Notice Reg. No. 2, January 10, 2025
In those cases where, under Revenue and Taxation Code Section 14560, the Controller may issue a tax determination in absence of a court proceeding, the matter may be referred to an inheritance tax referee to ascertain and submit a report on:
The documents to be submitted to the referee, or the Controller in absence of a referral to a referee, are the same as those specified in Sections 14501 and 14501.1.
Referral to an inheritance tax referee will be made only in those cases in which appraisals of the assets will have a bearing on the tax.
NOTE: Reference: Section 14561, Revenue and Taxation Code.
Cal. Code Regs. Tit. 18, § 14561