California Code of Regulations
Title 18 - Public Revenues
Division 2.5 - State Controller
Chapter 1 - Inheritance Tax
Article 5.2 - Intangibles Exemption
Section 13851.1 - Proof Required

If a court proceeding to determine the inheritance tax is pending, any person who claims an intangibles exemption must file a declaration with the inheritance tax referee on form IT-2, entitled "Declaration Concerning Residence." If no court proceeding to determine the tax is pending, the claim must be supported by an affidavit on form IT-23, entitled "Residence Affidavit and Request for Consent to Transfer," and an affidavit on form IT-23A, entitled "Rider to Be Attached to Residence Affidavit and Request for Consent to Transfer, Form IT-23, ... ," if decedent was a nonresident of the United States, filed with the Inheritance Tax Division of the Controller's office in Los Angeles, Sacramento, or San Francisco. Copies of the forms may be obtained from the Inheritance Tax Division.

NOTE: Reference: Section 13851, Revenue and Taxation Code.