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§ 14772. Ethics.

18 CA ADC § 14772Barclays 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 13.1. Inheritance Tax Referees
18 CCR § 14772
§ 14772. Ethics.
Currentness
The conduct and professional activities of Inheritance Tax Referees should reflect credit to the profession and adhere to the common rules of integrity applying to all officers of the Court. Their official activities must be conducted in such an impartial manner that all persons understand that no Referee can be influenced by other than proper methods. Referees must avoid situations where prejudice, bias or opportunity for improper personal gain could influence their decisions. They must equally avoid circumstances suggesting that favoritism or improper personal gain must be a motivating force in the performance of their statutory responsibilities.
Consistent with such objectives, an Inheritance Tax Referee shall not:
(a) Advertise the position of Inheritance Tax Referee in conjunction with any other profession, business or occupation; or use in any way the title of Inheritance Tax Referee in connection with any public or private matter which is unrelated to the referee's duties, functions or responsibilities.
(b) Directly or indirectly acquire or negotiate to acquire, either as principal or agent, an interest in property appraised by said Referee in his or her official capacity as Inheritance Tax Referee, until there has either been a bona fide sale or transfer of such property to a third person, a lapse of three years from date of the appraisal, or judicial approval after the court has been given full knowledge of all facts concerning the Referee's official involvement with the property.
(c) Engage in any employment, activity or enterprise, or have any interest, financial or otherwise, direct or indirect, which is inconsistent, in-compatible, in conflict with, or inimical to his duties, functions or responsibilities as a Referee.
(d) Receive or accept, directly or indirectly, any gift (including money, service, gratuity, favor, entertainment, hospitality, loan or any other thing of value) under circumstances from which it reasonably could be inferred that the gift was intended to influence the performance of official duties or was intended as a reward for any official action.
(e) Engage in any political activity which is contrary to the provisions of Revenue and Taxation Code Section 14778.
(f) Engage at any time in conduct or behavior which causes discredit to the Office of Inheritance Tax Referee, including, but not limited to, dishonesty, intemperance or conviction of a felony or conviction of a misdemeanor involving moral turpitude.
Note: Reference: Section 14772, Revenue and Taxation Code.
This database is current through 5/10/24 Register 2024, No. 19.
Cal. Admin. Code tit. 18, § 14772, 18 CA ADC § 14772
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