California Code of Regulations
Title 18 - Public Revenues
Division 2.5 - State Controller
Chapter 1 - Inheritance Tax
Article 8 - Payment of Tax
Section 14104 - Place, Manner, and Medium of Payment

Universal Citation: 18 CA Code of Regs 14104
Current through Register 2024 Notice Reg. No. 12, March 22, 2024

Every tax imposed by the Inheritance Tax Law must be paid by the person liable for the tax (see Revenue and Taxation Code Section 14101) to the Controller by remittance payable to the State Treasurer. Payment of the tax may be made in legal tender of the United States, or by a negotiable check, draft, or money order payable to the order of the State Treasurer. The acceptance by the Controller of a check, draft, or money order constitutes a payment of the tax for which it was given as of the date of acceptance when, but not before, such paper is actually paid.

The mere earmarking of real property to be held or sold for the payment of taxes does not constitute a payment of such taxes.

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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