Cal. Code Regs. tit. 18 § 14143

Current through Register 2024 Notice Reg. No. 50, December 13, 2024
Section 14143 - Consent to Preliminary Distribution

The State Controller, or the inheritance or any assistant inheritance tax attorney of the Inheritance Tax Department of the State Controller's office, is authorized to give his consent in writing to a preliminary distribution of property in the estate of any decedent prior to the payment of any inheritance tax due on the transfer thereof. In requesting such consent, a copy of the petition for distribution should be submitted to the person whose consent is requested.

NOTE: Additional reference: Section 1001, Probate Code.

NOTE: Reference: Section 14143, Revenue and Taxation Code.

Cal. Code Regs. Tit. 18, § 14143