Cal. Code Regs. tit. 18 § 14562
Current through Register 2024 Notice Reg. No. 45, November 8, 2024
Upon determining the inheritance tax due on any transfer, the Controller will notify the person filing form IT-22 or the persons liable for the tax. The notice will be by mail to the address stated in the form IT-22 or by personal service. The Controller may also send copies of the notice to such other persons as may be appropriate.
NOTE: Reference: Section 14562, Revenue and Taxation Code.
Cal. Code Regs. Tit. 18, § 14562