Section 13988.5 - Miscellaneous Deductible Expenses of AdministrationIncluded among ordinary expenses of administration and thus allowable as deductions against the market value of property transferred by decedent are the following:
(a) The cost of the executor's or administrator's bond for every year it remains in force. The maximum for this item is $10 for a bond in the amount of $2,000 or less, and one-half of 1 percent of the amount of any bond in excess of $2,000.(b) The usual and necessary probate court costs.(c) The fee and actual and necessary expenses of the inheritance tax referee under Section 609 of the Probate Code. NOTE: Reference: Section 13988, Revenue and Taxation Code.
Cal. Code Regs. Tit. 18, § 13988.5