reglab/statecodes huggingface dataset:
California Code of Regulations › Title 2 - Administration › Division 2 - Financial Operations › Chapter 2 - State Controller › Subchapter 6 - Tax Collection Procedures for Counties › Article 1 - Forms › Section 1136.34 - Form Letter to be Used by Party Offering to Remove Condemned Nuisance. (T.D.L. 42) [Reserved]

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
California Code of Regulations › Title 2 - Administration › Division 2 - Financial Operations › Chapter 2 - State Controller › Subchapter 6 - Tax Collection Procedures for Counties › Article 1 - Forms › Section 1136.35 - Form Letter Prepared and Signed by the Tax Collector Giving Authority for Removal of Condemned Nuisance, and Also for Obtaining Signature of Condemning Authority as to Satisfactory Removal. (T.D.L. 43) [Reserved]

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
California Code of Regulations › Title 2 - Administration › Division 2 - Financial Operations › Chapter 2 - State Controller › Subchapter 6 - Tax Collection Procedures for Counties › Article 1 - Forms › Section 1136.36 - Rental Agreement Form

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
These are pre-numbered lease forms, in triplicate, issued
						to lessee of tax deeded property. This is the Controller's standard form and is
						issued to the tax collectors. (No number assigned)
California Code of Regulations › Title 2 - Administration › Division 2 - Financial Operations › Chapter 2 - State Controller › Subchapter 6 - Tax Collection Procedures for Counties › Article 1 - Forms › Section 1136.37 - Form Letter to Lessee Authorizing Repairs to Improvements on Tax Deeded Property, and Setting Forth How Credit is to be Allowed on Monthly Rental. (11442.1) [Reserved]

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
California Code of Regulations › Title 2 - Administration › Division 2 - Financial Operations › Chapter 2 - State Controller › Subchapter 6 - Tax Collection Procedures for Counties › Article 1 - Forms › Section 1136.38 - Form Letter to Tenant Occupying Tax Deeded Property, by Lease Agreement, that Such Property Has Been Sold or Redeemed and that Said Lease is Cancelled as of the Date of Such Redemption or Sale. (11523.1) [Reserved]

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
California Code of Regulations › Title 2 - Administration › Division 2 - Financial Operations › Chapter 2 - State Controller › Subchapter 6 - Tax Collection Procedures for Counties › Article 1 - Forms › Section 1136.39 - Back Rental Agreement

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
When rental payments are delinquent and lessee is unable
						to pay the entire delinquency in a lump sum, this agreement may be executed to
						provide for liquidation in installments. (11612.2a)
California Code of Regulations › Title 2 - Administration › Division 2 - Financial Operations › Chapter 2 - State Controller › Subchapter 6 - Tax Collection Procedures for Counties › Article 1 - Forms › Section 1136.40 - Back Rental Agreement

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
This form is used when a person has been collecting
						rental subsequent to the deed to the State. Settlement can be in full, or in
						installments if the amount is too large to be met in one payment.
						(11612.2b)
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 1 - Imposition of Tax › Section 1138.10 - Effective Date

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
(a) The
					 estate tax (Part 8 of the Revenue and Taxation Code) took effect of June 8,
					 1982, and applies to the estates of decedents dying on or after said date and
					 before January 1, 2005.
(b) Any
					 liability for inheritance or gift tax incurred prior to such date shall be
					 determined and enforced under the applicable law in effect on the date of death
					 or date of completed transfer as fully and to the same extent as if the repeals
					 of Parts 8 and 9 of Division 2 of the Revenue and Taxation Code had not been
					 made.
1. New
						subchapter 6.5 (articles 1-7, sections
						1138.10-1138.90), article 1
						(sections 1138.10-1138.18), and section filed
						4-29-96; operative 5-29-96 (Register 96, No. 18)
2. Amendment of
						subsection (a) filed 10-30-2007; operative 11-29-2007 (Register 2007, No.
						44).
Note: Authority cited: Section
						  14103,
						  Revenue and Taxation Code. Reference: Sections
						  13301,
						  13302,
						  Revenue and Taxation Code; Section
						  4 of Initiative Measure,
						  Proposition 6 of June 8, 1982.
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 1 - Imposition of Tax › Section 1138.12 - Tax Imposed - Generally

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
(a)
					 In general, property subject to the California Estate Tax includes any real or
					 personal property, and any rights or interest therein or income therefrom, the
					 receipt of or succession to which may be taxed under the California Estate Tax
					 and under the Constitutions of this State and the United States.
(b) The California Estate Tax is due in every
					 case in which the credit is available, whether or not it is claimed for federal
					 estate tax purposes. It is not affected by a failure to take or preserve the
					 federal credit.
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
						  13302,
						  Revenue and Taxation Code.
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 1 - Imposition of Tax › Section 1138.14

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
(a) In no event
					 shall the California Estate Tax result in a total death tax liability to the
					 State of California and the United States in excess of the death tax liability
					 to the United States which would result if Section
					 13302
					 of the Revenue and Taxation Code were not in effect. However, in no event shall
					 the California Estate Tax be less than the credit for state death taxes
					 (adjusted under Section
					 13304 if applicable) less the
					 credits that would have been claimed on lines 17 through 19 on page 1 of the
					 federal estate tax return if there had been no California Estate Tax.
(b) Two calculations of the estate tax are
					 made: one computing the total state and federal estate tax due and one
					 computing the federal estate tax assuming no California estate tax. The sum
					 obtained in the first computation cannot exceed the amount determined in the
					 second computation. If it does, the California Estate Tax is reduced by the
					 excess.
This may be stated by the following formula:
CET + FET <=FET assuming no CET.
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
						  13302,
						  Revenue and Taxation Code.
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 1 - Imposition of Tax › Section 1138.16 - Other States

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
"Another state" or "other states" means any state of the
						fifty states in the United States, other than this state, and includes the
						District of Columbia, and any possession or territory of the United
						States.
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: Sections
						  13304 & 13830, Revenue and
						  Taxation Code.
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 1 - Imposition of Tax › Section 1138.18

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
If a decedent, having property with a situs in
						California, leaves property having a situs in a state other than California,
						the maximum state death tax credit shall be multiplied by the percentage which
						the gross value of property having a situs in California bears to the gross
						value of the entire estate subject to federal estate tax. The product of the
						calculation shall be the portion of the maximum state death tax credit which is
						attributable to property having a situs in California. The property having a
						situs in the other state, whether or not or to what extent the property is
						taxed in that state, will be ignored for purposes of the California
						tax.
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
						  13304,
						  Revenue and Taxation Code.
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 2 - Definitions › Section 1138.20 - Property in California

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
Property located in California includes, but is not
						limited to:
(1) All real and tangible
					 personal property situated in this state;
(2) All intangible personal property,
					 wherever situated, of a resident decedent;
(3) In general, intangibles of a deceased,
					 non-resident of the United States, if evidence of ownership is in California or
					 if the issuer (i.e., of stock certificates, promissory notes, or similar choses
					 in action) has its principal place of business in California.
(4) Land Trust agreements which expressly
					 provide that the interest of the beneficiary of the trust shall be deemed to be
					 personal property with no right, title, or interest in or to any portion or
					 specific part of the real estate, but only an interest in the earnings or
					 proceeds, shall be deemed to be intangible personal property of the
					 beneficiary.
(5) Real property
					 having a situs in this state is taxable although such property is held in a
					 personal trust. Real property having an actual situs outside this state shall
					 not be taxable with respect to a resident decedent when such property is held
					 in a personal trust.
1. New
						article 2 (sections
						1138.20-1138.29) and section filed
						4-29-96; operative 5-29-96 (Register 96, No. 18)
Note: Authority cited: Section
						  14103,
						  Revenue and Taxation Code. Reference: Section
						  13402,
						  Revenue and Taxation Code.
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 2 - Definitions › Section 1138.22 - Definition of Property

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
(a)
					 Real Property. Real property includes, but is not limited to, leasehold
					 interests, mineral interests (including royalty interests in oil, gas, or
					 similar leases or property interests), the vendee's interest in an executory
					 contract for the purchase of real property, and real interests held in
					 trust.
(b) Intangible Personal
					 Property. The term "intangible personal property" includes but is not limited
					 to, stocks, bonds, notes (whether secured or unsecured), bank deposits,
					 accounts receivable, patents, trademarks, copyrights, good will, fungible
					 goods, partnership interests, life insurance policies, the vendor's interest in
					 an executory contract for the sale of real property, and other choses in
					 action.
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
						  13402,
						  Revenue and Taxation Code.
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 2 - Definitions › Section 1138.24 - Personal Representative

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
(a) "Personal representative" generally means
					 the executor or administrator appointed to administer the decedent's estate.
					 However, when no such person has been appointed, or is no longer acting, then
					 any such person in possession of the property of the estate can be considered a
					 "personal representative" for estate tax purposes.
(b) "Possession" of property means actual or
					 constructive possession and denotes physical dominion or control or the right
					 thereto over the property, including but not limit to joint or co-owners,
					 partners or joint ventures, trustees or other fiduciaries, and transferees or
					 distributees of the estate.
(c) A
					 "personal representative" also includes a guardian, conservator, trustee, or
					 other person charged with the responsibility of paying the estate tax under the
					 provisions of Sections
					 20100 through
					 20125 of the
					 Probate 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
						  13403,
						  Revenue and Taxation Code; Section
						  20100,
						  Probate Code; 26 USC Section
						  2203.
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 2 - Definitions › Section 1138.25 - Domicile

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
(a) "Domicile" is
					 the one location with which for legal purposes a person is considered to have
					 the most settled and permanent connection, the place where he intends to
					 remain, and to which, whenever he is absent, he has the intention of returning,
					 but which the law may also assign to him constructively. Domicile is acquired
					 by:
(1) birth,
(2) operation of law,
(3) choice.
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 2 - Definitions › Section 1138.28 - Non-Resident Decedent. Generally

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
(a) When a claim is made that domicile was
					 outside the State of California, the taxpayer has the burden of
					 proof.
(b) A claim that a decedent
					 was domiciled in another state shall be supported by a declaration under
					 penalty or perjury under the laws of California or by affidavit.
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: Sections
						  13408,
						  Revenue and Taxation Code.
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 2 - Definitions › Section 1138.29 - Evidence of Intent

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
(a)
					 Evidence of a person's intent as to domicile at the time of death shall
					 include:
(1) The state in which the decedent
					 had, at the time of his death, his principal place of business or
					 employment;
(2) Oral declarations
					 made by the decedent (greater weight is given to the decedent's actions than
					 statements of intent);
(3) Written
					 declarations, whether contained in letters, deeds, wills or contracts and other
					 instruments, made by the decedent;
(4) Place of filing of federal and state
					 income tax returns, and the address given on such returns;
(5) Automobile registration and driver's
					 license;
(6) Registration as a
					 voter;
(7) The center of decedent's
					 social activities, such as membership in local churches, lodges, clubs or
					 societies;
(8) The place where
					 decedent's children attend schools;
(9) Professional or vocational licenses
					 obtained by the decedent from a particular state;
(10) Ownership, purchase, or lease of real
					 property;
(11) Amount of time spent
					 in state;
(12) Place of death and
					 burial.
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 1138.30 - Return Required

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
(a) A
					 California Estate Tax Return is not required to be filed with the State
					 Controller's Office for decedents dying after December 31, 2004.
(b) A California Estate Tax Return is
					 required to be filed with the State Controller's Office for decedents dying on
					 or after June 8, 1982, and before January 1, 2005, if a federal estate tax
					 return (Form 706) is required to be filed with the Internal Revenue Service.
(1) If a California Estate Tax Return is
					 required under this section, then within nine (9) months of the date of death,
					 a return consisting of an original executed copy of the California Estate Tax
					 Return (form ET-1, 10/07) and an executed copy of the federal estate tax return
					 with accompanying schedules and dispositive documents shall be filed with the
					 office of the State Controller, Sacramento, California, at the address
					 indicated on the ET-1.
(2) The
					 postmark date will determine the date of filing when returns are delivered to
					 the State Controller by United States mail. If no postmark is present, a
					 postage meter is used, or delivery is made to another entity, the date of
					 receipt will determine the date of filing.
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 1138.32 - Extension of Time

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
An extension of time in which to file the return does not
						operate as an extension of time in which to make payment.
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: Sections
						  13502,
						  13532,
						  Revenue and Taxation Code.
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

Current through Register 2024 Notice Reg. No. 28, July 12, 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.
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 1138.36 - Notice of Final Determination

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
(a) The written notice of the final
					 determination of federal estate tax due shall include copies of any final
					 determination report, any compromise agreement, the closing letter, any court
					 decisions, and any other available evidence of the final
					 determination.
(b) A final federal
					 determination is an irrevocable determination of a taxpayer's liability from
					 which there exists no further right of appeal, either administrative or
					 judicial. Some examples of final determination dates are:
(1) A closing agreement under Section
					 7121 of the Internal Revenue Code
					 finally and irrevocably adjusting and settling a tax liability.
(2) A decision by the United States Tax Court
					 or a judgment, decree or other order by any court of competent jurisdiction
					 which has become final.
(3) A final
					 disposition of a claim for refund.
(4) An assessment pursuant to a waiver filed
					 under Section
					 6213 (d) of the
					 Internal Revenue Code or pursuant to a comprise.
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

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
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.
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 3.5 - Penalties › Section 1138.40

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
(a) If the required
					 return is not filed on time the delinquency penalty is mandatory unless there
					 is a showing of "reasonable cause" for the delay.
(b) "Reasonable cause" means the exercise of
					 ordinary business care and prudence. The following specific causes for failure
					 to file a return within the time prescribed by law, if clearly established by
					 the taxpayer, will be accepted as reasonable.
(1) Where the return was mailed on time,
					 properly addressed and with sufficient postage to reach the Controller's Office
					 in the normal course of United States mail service within the legal
					 period.
(2) Where the delay or
					 failure to file was due to erroneous information given the taxpayer by an
					 employee of the Controller.
(3)
					 Where the delay or failure to file was caused by death or serious illness of
					 the taxpayer or serious illness in the immediate family.
(4) Where the delay was caused by the
					 unavoidable absence of the taxpayer.
(5) If a similar penalty for failure to
					 timely file the federal estate tax return is waived, the waiver shall be deemed
					 to constitute reasonable cause. On the other hand, if a similar federal penalty
					 is assessed and not waived, it shall be presumed that reasonable cause does not
					 exist. A "similar" penalty is one imposed when the return was filed late with
					 California for essentially the same reasons and at the same time. For example,
					 if a federal estate tax return was filed late in January 1994 and IRS granted a
					 penalty waiver but no return was filed with California until November 1994, the
					 federal waiver will not be recognized.
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 3.5 - Penalties › Section 1138.42

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
(a) The taxpayer
					 has the burden of proving reasonable cause.
(b) The taxpayer shall set forth any claim of
					 reasonable cause for a delinquent filing an affidavit or declaration under
					 penalty of perjury.
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
						  13510,
						  Revenue and Taxation Code; United States v. Boyle (1985)
						  469 US
						  241).
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 4 - Deficiency Determination › Section 1138.50

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
Generally, a "return" includes, but is not limited to all
						returns required by Section
						13501
						of the Revenue and Taxation Code, all amended returns required by Section
						13503, and the notice required by
						Section 13504.
1. New
						article 4 (section
						1138.50) and section filed 4-29-96;
						operative 5-29-96 (Register 96, No. 18)
Note: Authority cited: Section
						  14103,
						  Revenue and Taxation Code. Reference: Sections
						  13501,
						  13503,
						  13504 & 13516, Revenue and
						  Taxation Code.
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 1138.60 - Liability of Personal Representative

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
A personal representative is liable for all taxes,
						interest and penalties payable on the estate until the same have been
						paid.
1. New
						article 5 (sections
						1138.60-1138.68) and section filed
						4-29-96; operative 5-29-96 (Register 96, No. 18)
Note: Authority cited: Section
						  14103,
						  Revenue and Taxation Code. Reference: Section
						  13530,
						  Revenue and Taxation Code.
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 1138.62

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
(a) The personal
					 representative is liable for the payment of the tax to the extent of assets
					 subject to his or her control. There may be more than one personal
					 representative. For example, the executor of an estate for payment of the tax
					 rising from assets subject to his or her control as may be the trustee of an
					 inter vivos trust for payment of the tax rising from assets subject to his or
					 her control.
(b) Nothing in this
					 section shall be interpreted as reducing the responsibilities of a personal
					 representative for payment of the California estate tax from the set forth in
					 Sections
					 20100 to
					 20125 of the
					 Probate Code.
1. New
						section filed 4-29-96; operative 5-29-96 (Register 96, No.
						18)
Note: Authority cited: Section
						  14103, Revenue of Taxation Code.
						  Reference: Section
						  13530,
						  Revenue and Taxation Code.
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 1138.64

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
Liability for payment of the tax continues until the tax
						is paid to the extent of assets which, at the time of decedent's death, or
						thereafter, became subject to the control of the personal representative.
						Distribution of the assets does not extinguish liability.
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
						  13530,
						  Revenue and Taxation Code.
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 1138.66 - Extension of Time

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
An extension of time for filing a return does not operate
						to extend the time for payment of the tax.
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
						  13531,
						  Revenue and Taxation Code.
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

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
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.
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 5.5 - Interest › Section 1138.70 - Interest on Delinquent Tax

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
There is no relief for accrued interest for a late
						payment of the Estate Tax.
1. New
						article 5.5 (sections
						1138.70-1138.74) and section filed
						4-29-96; operative 5-29-96 (Register 96, No. 18)
Note: Authority cited: Section
						  14103,
						  Revenue and Taxation Code. Reference: Section
						  13550,
						  Revenue and Taxation Code.
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 5.5 - Interest › Section 1138.72 - Rate of Interest

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
If the tax due is not paid by the due date, the amount
						due shall bear interest at the same rate charged for underpayment of estate tax
						provided in Section
						6621(a)(2) of the
						Internal Revenue Code from the date it became delinquent and until it is paid.
						Interest under this section shall be compounded daily.
1. New
						section filed 4-29-96; operative 5-29-96 (Register 96, No. 18)
2.
						Repealer and new section filed 10-30-2007; operative 11-29-2007 (Register 2007,
						No. 44).
Note: Authority cited: Section
						  14103,
						  Revenue and Taxation Code. Reference: Section
						  13550,
						  Revenue and Taxation Code.
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 5.5 - Interest › Section 1138.74 - Partial Payment

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
(a) If
					 partial payment is made prior to the delinquent date, and there is no penalty
					 imposed, such payment shall be applied to principal due.
(b) If a penalty is imposed it continues
					 until the filing date and is not stopped by payment on the tax.
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
						  13551,
						  Revenue and Taxation Code.
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 6 - Refunds › Section 1138.80

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
The Federal Reserve rate is the federal discount rate set
						by the Federal Reserve Board.
1. New
						article 6 (section
						1138.80) and section filed 4-29-96;
						operative 5-29-96 (Register 96, No. 18)
Note: Authority cited: Section
						  14103,
						  Revenue and Taxation Code. Reference: Section
						  13563,
						  Revenue and Taxation Code.
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

Current through Register 2024 Notice Reg. No. 28, July 12, 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.
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 › Form ET-1

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
Click
						here to view image
Click
						here to view image
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 8 - Inspection of Records › Section 1139 - Confidential Information; Disclosure

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
(a) All information and records relative to
					 any tax imposed by the California Estate Tax Law acquired by the State
					 Controller or any of his or her employees are confidential in nature and,
					 except as may be necessary for the enforcement of the estate tax law, cannot be
					 divulged to any person other than a person liable for the tax or his or her
					 duly authorized agent, or any local, state, or federal tax official.
(b) If the State Controller has received the
					 information to be divulged from the United States Internal Revenue Service, the
					 person to whom it is divulged shall be advised of its source and that the
					 confidentiality afforded thereto must be the same as if it were received
					 directly from the Internal Revenue Service.
(c) Except where otherwise prohibited by
					 federal or state law or by agreement between the Internal Revenue Service and
					 the State Controller, information received from the United States Internal
					 Revenue Service may be divulged only
(1) to
					 representatives of the Internal Revenue Service;
(2) to the State Board of Equalization and
					 the Franchise Tax Board;
(3) to a
					 person liable for the tax or his or her duly authorized agent; and
(4) in judicial proceedings for enforcement
					 of the California Estate Tax Law.
California Code of Regulations › Title 2 - Administration › Division 2 - Financial Operations › Chapter 2 - State Controller › Subchapter 7 - City Financial Report › Section 1141.1 - Application

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
The accounts and format prescribed in this Subchapter shall
					 be used by general law cities in fulfilling their requirement under Section
					 40804 of
					 the Government Code to publish annually a summary report of financial
					 transactions.
1. New
					 subchapter 7 (Sections
					 1141.1 through
					 1141.6) filed 9-16-70; effective
					 thirtieth day thereafter (Register 70, No. 38).
Note: Authority cite: Sections
						26909(b),
						30200,
						40804 and
						53891,
						Gov. Code.
California Code of Regulations › Title 2 - Administration › Division 2 - Financial Operations › Chapter 2 - State Controller › Subchapter 7 - City Financial Report › Section 1141.2 - Minimum Requirements

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
Requirements contained in this Subchapter are minimum. A
					 city may expand the summary, restate or list additional information as it may
					 deem necessary or desirable.
California Code of Regulations › Title 2 - Administration › Division 2 - Financial Operations › Chapter 2 - State Controller › Subchapter 7 - City Financial Report › Section 1141.3 - Non-Enterprise Operations

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
For other than enterprise operations, revenues and
					 expenditures shall be presented as follows:
Revenues
(For the Year Ended June 30,
								19---)
Property Taxes
$xxx
Other Taxes
xxx
Licenses and Permits
xxx
Fines, Forfeits & Penalties
xxx
Revenues from Use of Money and
								Property
xxx
Revenue from Other Agencies
xxx
Charges for Current Services
xxx
Other Revenues
xxx
Total Revenues
$xxx
Expenditures
(For the Year Ended June 30,
								19---)
Expenses
Capital Outlays
Total
General Government--Departmental
$xxx
$xxx
General Government--Nondepartmental
xxx
xxx
Public Safety
xxx
xxx
Public Works
xxx
xxx
Health
xxx
xxx
Libraries
xxx
xxx
Park & Recreation
xxx
xxx
Contribution to other Governmental Funds and
								Units
xxx
xxx
Total Expenditures
$xxx
$xxx
$xxx
California Code of Regulations › Title 2 - Administration › Division 2 - Financial Operations › Chapter 2 - State Controller › Subchapter 7 - City Financial Report › Section 1141.4 - Enterprise Operations

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
Enterprise operations are those designated as such in the
					 Annual Report of Financial Transactions to State Controller, LGFA-111.
					 Operations of each enterprise shall be presented as follows:
__________________Enterprise
								Operation
(For the Year Ended June 30,
								19---)
Income
$xxx
Expenses
xxx
Net income (or Loss)
$xxx
Revenue Bonds Redeemed
$xxx
California Code of Regulations › Title 2 - Administration › Division 2 - Financial Operations › Chapter 2 - State Controller › Subchapter 7 - City Financial Report › Section 1141.5 - General Obligation Bonds

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
The amount of general obligation bonded indebtedness as of
					 the end of the fiscal year shall be shown.
General Obligation Bonded Indebtedness (as of June 30,
					 19__)
$xxx
California Code of Regulations › Title 2 - Administration › Division 2 - Financial Operations › Chapter 2 - State Controller › Subchapter 7 - City Financial Report › Section 1141.6 - Assessed Valuation

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
The assessed valuation of property subject to local
					 taxation for the year under review shall be displayed as follows:
Secured
State Assessed
Locally Assessed
Unsecured
Total
Land
$________
$________
$________
$________
Improvements
________
________
________
________
Personal Property
________
________
________
________
Total
________
________
________
________
Loss Exemptions
________
________
________
________
Net Total
$________
$________
$________
$________
California Code of Regulations › Title 2 - Administration › Division 2 - Financial Operations › Chapter 2 - State Controller › Subchapter 7.6 - Rules and Regulations Relating to Audit and Recordkeeping Procedures Pertaining to Legislative Expenditures › Article 1 - Legislative Expenditures › Section 1145 - Purpose

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
To prescribe a uniform system of audit and recordkeeping
						procedures for claims presented to the Controller by legislative committees for
						payment of properly made expenditures.
1. New
						section filed 3-22-90 as an emergency; operative 3-22-90 (Register 90, No. 14).
						Submitted to OAL for filing and printing only pursuant to Government Code
						section
						925.6. A
						Certificate of Compliance must be transmitted to OAL within 120 days or
						emergency language will be repealed by operation of law on
						7-23-90.
Note: Authority cited: Section
						  925.6(b),
						  Government Code. Reference: Section
						  925.6(b),
						  Government Code.
California Code of Regulations › Title 2 - Administration › Division 2 - Financial Operations › Chapter 2 - State Controller › Subchapter 7.6 - Rules and Regulations Relating to Audit and Recordkeeping Procedures Pertaining to Legislative Expenditures › Article 1 - Legislative Expenditures › Section 1145.1 - Minimum Audit Requirements

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
(a)
					 All legislative claims submitted to the State Controller's Office will be
					 audited to determine that:
(1) the
					 expenditure is proper and legal;
(2) the claim is charged against the correct
					 appropriation;
(3) invoices and
					 documents are attached and supported;
(4) the claim is certified;
(5) the proper approvals are obtained;
					 and
(6) in the event that payments
					 are under contracts or purchase orders, copies are on file and the payments
					 being made are in accordance with their terms.
California Code of Regulations › Title 2 - Administration › Division 2 - Financial Operations › Chapter 2 - State Controller › Subchapter 7.6 - Rules and Regulations Relating to Audit and Recordkeeping Procedures Pertaining to Legislative Expenditures › Article 1 - Legislative Expenditures › Section 1145.2 - Recordkeeping Requirements

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
(a)
					 All written contracts should be filed with the State Controller after
					 execution.
(b) All accounting
					 records, contracts and leases, claim schedules with supporting documentation,
					 and purchase orders shall have a retention schedule of five years from end of
					 the fiscal year in which the claim is filed.
(c) Records of claims kept by the Controller
					 pursuant to these regulations shall be open to public inspection as permitted
					 by the California Public Records Act (chapter 3.5 (commencing with section
					 6250) of division 7 of Title
					 1).
1. New
						section filed 3-22-90 as an emergency; operative 3-22-90 (Register 90, No. 14).
						Submitted to OAL for filing and printing only pursuant to Government Code
						section
						925.6. A
						Certificate of Compliance must be transmitted to OAL within 120 days or
						emergency language will be repealed by operation of law on
						7-23-90.
Note: Authority cited: Section
						  925.6(b),
						  Government Code. Reference: Section
						  925.6(b),
						  Government Code.
California Code of Regulations › Title 2 - Administration › Division 2 - Financial Operations › Chapter 2 - State Controller › Subchapter 8 - Unclaimed Property Law › Article 1 - General › Section 1150 - Purpose and Statutory Authority

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
The rules and regulations contained in this Subchapter
						are for the purpose of implementing provisions of the Unclaimed Property Law
						and are authorized by Code of Civil Procedure Section
						1580.
1. New
						Subchapter 8 (Sections
						1150-1176 not consecutive) filed
						9-25-74 as an emergency; effective upon filing (Register 74, No.
						39).
2. Repealer of Subchapter 8 (Sections
						1150-1176, not consecutive)
						pursuant to Order for Preliminary Injunction (Slettland and Kerner vs.
						Flournoy) (Register 7, No. 5).
3. New Subchapter 8 (Sections
						1150-1176, not consecutive) filed
						8-15-75; effective thirtieth day thereafter (Register 75, No.
						33).
Note: Authority cited: Section
						  1580,
						  Code of Civil Procedure. Reference: Sections
						  1500-
						  1582,
						  Code of Civil Procedure.
California Code of Regulations › Title 2 - Administration › Division 2 - Financial Operations › Chapter 2 - State Controller › Subchapter 8 - Unclaimed Property Law › Article 1 - General › Section 1151 - Charges

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
The term "charges" means any type of charge deducted by a
						holder ("holder" as defined in subdivision (e) of Code of Civil Procedure
						Section
						1501)
						from property subject to the Unclaimed Property Law, including, but not limited
						to, service charges, handling charges, and administrative
						costs.
1. Change
						without regulatory effect amending section filed 7-15-2011 pursuant to section
						100, title 1, California Code of
						Regulations (Register 2011, No. 28).
California Code of Regulations › Title 2 - Administration › Division 2 - Financial Operations › Chapter 2 - State Controller › Subchapter 8 - Unclaimed Property Law › Article 1 - General › Section 1152 - Property

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
The term "property" means any property that is reportable
						to the State Controller under the Unclaimed Property Law, or would be
						reportable if charges had not been deducted therefrom.
California Code of Regulations › Title 2 - Administration › Division 2 - Financial Operations › Chapter 2 - State Controller › Subchapter 8 - Unclaimed Property Law › Article 1 - General › Section 1153 - Inactivity

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
The term "inactivity" means non-occurrence of any of the
						events or acts described in Code of Civil Procedure Section
						1513(a)(1)(A)(i-iii)
						or (a)(2)(A)(i-iii). A period of inactivity cannot be terminated by the
						unilateral act of the holder.
1.
						Amendment filed 6-15-76; effective thirtieth day thereafter (Register 76, No.
						25).
2. Change without regulatory effect amending section filed
						7-15-2011 pursuant to section
						100, title 1, California Code of
						Regulations (Register 2011, No. 28).
California Code of Regulations › Title 2 - Administration › Division 2 - Financial Operations › Chapter 2 - State Controller › Subchapter 8 - Unclaimed Property Law › Article 1 - General › Section 1154 - Deducted

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
The term "deducted" is synonymous with the terms
						"excluded" and "withheld."