§ 14561. Referral to Referee.
18 CA ADC § 14561Barclays Official California Code of Regulations
18 CCR § 14561
§ 14561. Referral to Referee.
In those cases where, under Revenue and Taxation Code Section 14560, the Controller may issue a tax determination in absence of a court proceeding, the matter may be referred to an inheritance tax referee to ascertain and submit a report on:
The documents to be submitted to the referee, or the Controller in absence of a referral to a referee, are the same as those specified in Sections 14501 and 14501.1.
Referral to an inheritance tax referee will be made only in those cases in which appraisals of the assets will have a bearing on the tax.
Note: Reference: Section 14561, Revenue and Taxation Code.
This database is current through 5/10/24 Register 2024, No. 19.
Cal. Admin. Code tit. 18, § 14561, 18 CA ADC § 14561
End of Document |