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 7 - Lien of Tax
Section 1138.90

Universal Citation: 2 CA Code of Regs 1138.90
Current through Register 2024 Notice Reg. No. 38, September 20, 2024

The lien may be enforced against any person liable for the tax or any property subject to the tax, or both.

1. New article 7 (section 1138.90), section, and form filed 4-29-96; operative 5-29-96 (Register 96, No. 18)
2. Amendment of form ET-1 filed 10-30-2007; operative 11-29-2007 (Register 2007, No. 44).

Note: Authority cited: Section 14103, Revenue and Taxation Code. Reference: Section 13610, Revenue and Taxation Code.

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