Cal. Code Regs. tit. 18 § 14104
Every tax imposed by the Inheritance Tax Law must be paid by the person liable for the tax (see Revenue and Taxation Code Section 14101) to the Controller by remittance payable to the State Treasurer. Payment of the tax may be made in legal tender of the United States, or by a negotiable check, draft, or money order payable to the order of the State Treasurer. The acceptance by the Controller of a check, draft, or money order constitutes a payment of the tax for which it was given as of the date of acceptance when, but not before, such paper is actually paid.
The mere earmarking of real property to be held or sold for the payment of taxes does not constitute a payment of such taxes.
Cal. Code Regs. Tit. 18, § 14104
Note: Authority cited: Section 14740, Revenue and Taxation Code. Reference: Section 14104, Revenue and Taxation Code.