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§ 14562. Notice of Determination.

18 CA ADC § 14562Barclays Official California Code of Regulations

Barclays California Code of Regulations
Title 18. Public Revenues
Division 2.5. State Controller (Refs & Annos)
Chapter 1. Inheritance Tax (Refs & Annos)
Article 11.3. Tax Determination by the Controller
18 CCR § 14562
§ 14562. Notice of Determination.
Upon determining the inheritance tax due on any transfer, the Controller will notify the person filing form IT-22 or the persons liable for the tax. The notice will be by mail to the address stated in the form IT-22 or by personal service. The Controller may also send copies of the notice to such other persons as may be appropriate.
Note: Reference: Section 14562, Revenue and Taxation Code.
This database is current through 5/10/24 Register 2024, No. 19.
Cal. Admin. Code tit. 18, § 14562, 18 CA ADC § 14562
End of Document