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 5 - Payment of Tax
Section 1138.68 - Payment to Controller

Payment of the tax may be in legal tender of the United States, or by negotiable check, draft, or money order to the State Treasurer. The acceptance by the Controller of a check, draft, or money order in U.S. currency constitutes a payment of the tax for which it was given as of the date of the acceptance when, but not before, such instrument is actually paid. If the instrument for any reason is not actually paid, the Controller will proceed to collect the tax, and the taxpayer will remain liable therefor, together with all interest thereon, as though the payment had not been tendered.

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 13533, Revenue and Taxation Code.