§ 14345.1. Issuance of Consent.
18 CA ADC § 14345.1Barclays Official California Code of Regulations
18 CCR § 14345.1
§ 14345.1. Issuance of Consent.
To secure any consent mentioned in Revenue and Taxation Code Sections 14341, and 14345, a written request therefor must ordinarily be submitted to any of the following:
The persons enumerated in subdivisions (b) and (c) above have written authorization from the State Controller to issue consents. The State Controller has also authorized legal assistants of the Division of Tax Administration-Inheritance Tax to issue consents to transfer.
No consent to deliver property will be issued unless evidence is submitted that the payment of the tax on the transfer thereof is otherwise amply secured.
Credits
Note: Authority cited: Section 14740, Revenue and Taxation Code. Reference: Section 14345, Revenue and Taxation Code.
History
1. Amendment filed 7-2-81; effective thirtieth day thereafter (Register 81, No. 27).
This database is current through 5/10/24 Register 2024, No. 19.
Cal. Admin. Code tit. 18, § 14345.1, 18 CA ADC § 14345.1
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