California Code
DIVISION 2 - OTHER TAXES
PART 8 - PROHIBITION OF GIFT AND DEATH TAXES

CHAPTER 1 - Imposition of Tax

Section 13301. - 13301. Neither the state nor any political subdivision of the...

Section 13302. - 13302. Notwithstanding the provisions of Section 13301, whenever a federal...

Section 13303. - 13303. The Legislature shall provide for the collection and administration...

Section 13303. - 13303. In a case where a decedent leaves property having...

Section 13304. - 13304. In a case where the gross estate of a...

CHAPTER 2 - Definitions

Section 13401. - 13401. Except where the context otherwise requires, the definitions given...

Section 13402. - 13402. “Estate” or “property” means the real or personal property...

Section 13403. - 13403. “Personal representative” means the personal representative of the decedent...

Section 13404. - 13404. “Transfer” means the inclusion of any property or other...

Section 13405. - 13405. “Decedent” or “transferor” means any person whose death gives...

Section 13406. - 13406. “Transferee” means any person to whom a transfer is...

Section 13407. - 13407. “Resident” or “resident decedent” means a decedent who was...

Section 13408. - 13408. “Nonresident” or “nonresident decedent” means a decedent who was...

Section 13409. - 13409. “Gross estate” means “gross estate” as defined in Section...

Section 13410. - 13410. “Taxable estate” means the “taxable estate” as defined in...

Section 13411. - 13411. “Federal credit” means the maximum amount of the credit...

CHAPTER 3 - Returns

ARTICLE 1 - Estate Tax Return

Section 13501. - 13501. The personal representative of every estate subject to the...

Section 13502. - 13502. If the personal representative has obtained an extension of...

Section 13503. - 13503. If the personal representative files an amended federal estate...

Section 13504. - 13504. Upon final determination of the federal estate tax due,...

ARTICLE 2 - Penalties

Section 13510. - 13510. If the return provided for in Section 13501 is...

CHAPTER 4 - Deficiency Determination

Section 13516. - 13516. In a case not involving a false or fraudulent...

Section 13517. - 13517. In the case of a false or fraudulent return...

Section 13518. - 13518. In any case in which a deficiency has been...

Section 13519. - 13519. The Controller shall give notice of the deficiency determined,...

Section 13520. - 13520. In any case in which it is claimed that...

CHAPTER 5 - Payment of Tax

ARTICLE 1 - Generally

Section 13530. - 13530. The tax imposed by this part shall be paid...

Section 13531. - 13531. The tax imposed by this part is due and...

Section 13532. - 13532. The tax imposed by this part is delinquent at...

Section 13533. - 13533. The tax imposed by this part shall be paid...

Section 13534. - 13534. In the case of any decedent dying on or...

ARTICLE 2 - Interest

Section 13550. - 13550. (a) The tax imposed by this part does not...

Section 13551. - 13551. Every payment on the tax imposed by this part...

Section 13552. - 13552. All interest and penalties provided in this chapter shall...

ARTICLE 3 - Delinquent Tax Bond

Section 13555. - 13555. If any personal representative fails to pay any tax...

Section 13556. - 13556. The bond shall be filed in the office of...

Section 13557. - 13557. If the bond is not filed within 20 days...

CHAPTER 6 - Refunds

Section 13560. - 13560. Whenever the Controller determines that the tax due under...

Section 13561. - 13561. An application for the refund shall be made to...

Section 13562. - 13562. On proof satisfactory that the applicant is entitled to...

Section 13563. - 13563. (a) For purposes of determining interest on overpayments for...

CHAPTER 7 - Collection of Tax

ARTICLE 1 - Suit for Tax

Section 13601. - 13601. The state may enforce its claim for any tax...

ARTICLE 2 - Lien of Tax

Section 13610. - 13610. (a) If any personal representative fails to pay any...

ARTICLE 3 - Warrant for Collection of Tax

Section 13615. - 13615. At any time within 10 years after any person...

Section 13616. - 13616. The Controller may pay or advance to the sheriff...

Section 13617. - 13617. The fees, commissions, and expenses are obligations of the...

ARTICLE 4 - Writ of Execution

Section 13620. - 13620. At any time after a tax imposed by this...

Section 13621. - 13621. The writ shall be executed against any property of...

Section 13622. - 13622. No fee shall be exacted from the Controller for...

ARTICLE 5 - Miscellaneous

Section 13680. - 13680. Proceedings for the collection of any tax imposed by...

Section 13681. - 13681. In any proceeding for the enforcement of the estate...

Section 13682. - 13682. No injunction, writ of mandate, or other legal or...

Section 13683. - 13683. The Controller may bring suits in the courts of...

Section 13684. - 13684. The remedies of the state for the enforcement of...

ARTICLE 6 - Tax Compromise

Section 13801. - 13801. The Controller may compromise with the personal representative the...

Section 13810. - 13810. When the Controller claims that a decedent was domiciled...

Section 13810.1. - 13810.1. As used in this article, “state” means any state,...

Section 13810.2. - 13810.2. This article shall be so interpreted and construed as...

Section 13810.3. - 13810.3. This article may be cited as the “Uniform Act...

Section 13810.4. - 13810.4. This article shall apply to estates of decedents dying...

ARTICLE 7 - Uniform Act on Interstate Arbitration of Death Taxes

Section 13820. - 13820. When the Controller claims that a decedent was domiciled...

Section 13820.1. - 13820.1. The board shall hold hearings at such times and...

Section 13820.2. - 13820.2. The board shall have power to administer oaths, take...

Section 13820.3. - 13820.3. The board shall, by majority vote, determine the domicile...

Section 13820.4. - 13820.4. Except as provided in Section 13820.2 in respect of...

Section 13820.5. - 13820.5. The Controller, the board, or the executor or administrator...

Section 13820.6. - 13820.6. In any case where it is determined by the...

Section 13820.7. - 13820.7. Nothing contained herein shall prevent at any time a...

Section 13820.8. - 13820.8. The compensation and expenses of the members of the...

Section 13820.9. - 13820.9. This article shall apply only to cases in which...

Section 13820.10. - 13820.10. As used in this article, the word “state” means...

Section 13820.11. - 13820.11. This article shall be so interpreted and construed as...

Section 13820.12. - 13820.12. This article may be cited as the “Uniform Act...

Section 13820.13. - 13820.13. This article shall apply to estates of decedents dying...

ARTICLE 8 - Determination of Domicile by Arbitration: Alternative Method

Section 13830. - 13830. For the purposes of this article: (a) “Executor” means...

Section 13830.1. - 13830.1. In any case in which this state and one...

Section 13830.2. - 13830.2. In any case in which an election is made...

Section 13830.3. - 13830.3. If in any case it appears that an agreement...

Section 13830.4. - 13830.4. Where only this state and one other state are...

Section 13830.5. - 13830.5. The board shall hold hearings at such places as...

Section 13830.6. - 13830.6. The board may administer oaths, take testimony, subpoena witnesses...

Section 13830.7. - 13830.7. Whenever practicable the board shall apply the rules of...

Section 13830.8. - 13830.8. The board shall determine the domicile of the decedent...

Section 13830.9. - 13830.9. The reasonable compensation and expenses of the members of...

Section 13830.10. - 13830.10. The determination of the board and the record of...

Section 13830.11. - 13830.11. Notwithstanding the commencement of a legal action for determination...

Section 13830.12. - 13830.12. When in any case the board of arbitration determines...

Section 13830.13. - 13830.13. This article shall be applicable only to cases in...

CHAPTER 8 - Court Jurisdiction and Procedure Generally

ARTICLE 1 - Court Jurisdiction

Section 14000. - 14000. The superior court which has jurisdiction in probate of...

Section 14001. - 14001. In a case where a deceased resident of this...

Section 14002. - 14002. In the case of a decedent who was not...

ARTICLE 2 - Court Procedure Generally

Section 14010. - 14010. Except as otherwise provided in this part, the provisions...

Section 14011. - 14011. Nothing in this article precludes the state from any...

Section 14012. - 14012. The provisions of the Code of Civil Procedure relative...

Section 14013. - 14013. No fee shall be charged the Controller for filing,...

CHAPTER 9 - Administration

ARTICLE 1 - Generally

Section 14101. - 14101. This part shall be administered by the Controller. (Added...

Section 14102. - 14102. The Controller may employ those assistants, including attorneys, as...

Section 14103. - 14103. The Controller may make and enforce rules and regulations...

Section 14104. - 14104. The Controller shall, without charge, distribute a copy of...

ARTICLE 2 - Special Employment

Section 14151. - 14151. Whenever he or she is cited as a party...

ARTICLE 3 - Hearings

Section 14201. - 14201. The Controller may conduct a hearing at any time...

Section 14202. - 14202. For purposes of the hearing referred to in Section...

Section 14203. - 14203. The Controller may issue subpoenas for any of the...

Section 14204. - 14204. On the filing by the Controller of a petition...

Section 14205. - 14205. The Controller may examine and take the testimony under...

Section 14206. - 14206. Any person compelled to attend a hearing before the...

ARTICLE 4 - Information Confidential

Section 14251. - 14251. All information and records acquired by the Controller or...

Section 14252. - 14252. The Controller may allow any local, state, or federal...

CHAPTER 10 - Disposition of Proceeds

Section 14301. - 14301. All taxes and other money collected under this part...

Section 14302. - 14302. The money in the Estate Tax Fund is hereby...