California Revenue & Taxation Code
Cal. Rev. & Tax. Code § 13504
Official textleginfo.legislature.ca.gov
Upon final determination of the federal estate tax due, the personal representative shall, within 60 days after that determination, give written notice of it to the Controller. If any additional tax is due under this part by reason of this determination, the personal representative shall pay the same, together with interest as provided in Section 13550, at the same time he or she files the notice.
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