Cal. Code Regs. tit. 18, § 14345.1
(c) The inheritance tax referee who has been assigned to the estate in which the request is being made.
The persons enumerated in subdivisions (b) and (c) above have written authorization from the State Controller to issue consents. The State Controller has also authorized legal assistants of the Division of Tax Administration-Inheritance Tax to issue consents to transfer.
No consent to deliver property will be issued unless evidence is submitted that the payment of the tax on the transfer thereof is otherwise amply secured.
To secure any consent mentioned in Revenue and Taxation Code Sections 14341, and 14345, a written request therefor must ordinarily be submitted to any of the following:
Note: Authority cited: Section 14740, Revenue and Taxation Code. Reference: Section 14345, Revenue and Taxation Code.
1. Amendment filed 7-2-81; effective thirtieth day thereafter (Register 81, No. 27).