California Code of Regulations
Title 18 - Public Revenues
Division 2.5 - State Controller
Chapter 1 - Inheritance Tax
Article 8 - Payment of Tax
Section 14104.1 - Payment Prior to Order Fixing Tax

Universal Citation: 18 CA Code of Regs 14104.1
Current through Register 2024 Notice Reg. No. 12, March 22, 2024

The Controller may accept any payment of tax in any case where the tax has not been fixed by order of the superior court. Any such payment which is accepted will be deemed to have been made as a payment on account and subject to the provisions of the subsequent order fixing tax.

1. Amendment filed 7-2-81; effective thirtieth day thereafter (Register 81, No. 27).

Note: Authority cited: Section 14740, Revenue and Taxation Code. Reference: Section 14104, Revenue and Taxation Code.

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