California Code of Regulations
Title 18 - Public Revenues
Division 2.5 - State Controller
Chapter 1 - Inheritance Tax
Article 11.3 - Tax Determination by the Controller
Section 14562 - Notice of Determination
Universal Citation: 18 CA Code of Regs 14562
Current through Register 2024 Notice Reg. No. 12, March 22, 2024
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.
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