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 1138.38 - Federal Estate Tax Return

A "federal estate tax return" includes, but is not limited to, any notice or filing required under federal law, any notice or filing which indicates a tax due, which indicates any change in a tax due, or which could affect the determination of tax due the federal government under Chapter 11 of the Internal Revenue Code.

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 13501- 13504, Revenue and Taxation Code.