1. (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.

2. (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. (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. (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.

Note: Authority cited: Section 14103, Revenue and Taxation Code. Reference: Section 13501, Revenue and Taxation Code.

History

1. New article 3 (sections 1138.30-1138.38) and section filed 4-29-96; operative 5-29-96 (Register 96, No. 18)

2. Amendment filed 10-30-2007; operative 11-29-2007 (Register 2007, No. 44).