California Code of Regulations
Title 18 - Public Revenues
Division 2.5 - State Controller
Chapter 1 - Inheritance Tax
Article 8.1 - Tax Receipt
Section 14143 - Consent to Preliminary Distribution

The State Controller, or the inheritance or any assistant inheritance tax attorney of the Inheritance Tax Department of the State Controller's office, is authorized to give his consent in writing to a preliminary distribution of property in the estate of any decedent prior to the payment of any inheritance tax due on the transfer thereof. In requesting such consent, a copy of the petition for distribution should be submitted to the person whose consent is requested.

NOTE: Additional reference: Section 1001, Probate Code.

NOTE: Reference: Section 14143, Revenue and Taxation Code.