SECTIONS 13501-13504 - California Statutes

REVENUE AND TAXATION CODE

SECTION 13501-13504

13501. 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.

13502. If the personal representative has obtained an extension of
time for filing the federal estate tax return, the filing required by
Section 13501 shall be similarly extended until the end of the time
period granted in the extension of time for the federal estate tax
return. A true copy of the federal extension shall be filed with the
Controller.

13503. If the personal representative files an amended federal
estate tax return, he or she shall immediately file with the
Controller an amended return with a true copy of the amended federal
estate tax return. If the personal representative is required to pay
an additional tax under this part pursuant to the amended return, he
or she shall pay that additional tax, together with any interest as
provided in Section 13550 at the same time the amended return is
filed.

13504. 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.