California Code of Regulations
Title 2 - Administration
Division 2 - Financial Operations
Chapter 2 - State Controller
Subchapter 6.5 - Rules and Regulations Relating to California Estate Tax
Article 3 - Estate Tax Returns
Section 1138.34

Universal Citation: 2 CA Code of Regs 1138.34
Current through Register 2024 Notice Reg. No. 38, September 20, 2024

Each time an amended federal estate tax return is filed, an amended return shall be filed with the Controller. An amended return shall be filed even though it is anticipated that the additional amended returns will be filed. The return shall consist of an original executed copy of an amended California Estate Tax Return and an executed copy of the amended federal estate tax return with accompanying schedules and relevant documents such as the report of examination changes.

1. New section filed 4-29-96; operative 5-29-96 (Register 96, No. 18)

Note: Authority cited: Section 14103, Revenue and Taxation Code. Reference: Section 13503, Revenue and Taxation Code.

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