California Revenue & Taxation Code
Cal. Rev. & Tax. Code § 13501
Official textleginfo.legislature.ca.gov
The personal representative of every estate subject to the tax imposed by this part who is required to file a federal estate tax return shall file with the Controller on or before the federal estate tax return is required to be filed both of the following:
# (a)
A return for the tax due under this part.
# (b)
A true copy of the federal estate tax return.
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