Cal. Code Regs. tit. 18 § 14561

Current through Register 2024 Notice Reg. No. 45, November 8, 2024

Section 14561 - Referral to Referee

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:

(a) The clear market value of the property included in each transfer subject to tax.

(b) The amount of tax due and payable on each transfer.

(c) Such other facts as will assist the Controller in the determination of the tax.

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