Prior to filing any report with the superior court in any proceeding to determine tax (see Revenue and Taxation Code Sections 14501 through 14577 and Probate Code Sections 1170 through 1175) the inheritance tax referee must send the State Controller a copy of the proposed form thereof.
NOTE: Reference: Section 14506, Revenue and Taxation Code.
Cal. Code Regs. Tit. 18, § 14506