Cal. Code Regs. Tit. 18, § 13442 - Property Left in Two or More States-No Normal Inheritance Tax

(a) Additional Tax Imposed.

In a case where a decedent leaves property having a situs in this State, and leaves other property having a situs in another state, or other states, and no normal inheritance tax is imposed by this State, an additional tax will be imposed in the amount of the maximum state death tax credit allowable against the federal estate tax which is attributable to property having a situs in California.

(b) Apportionment.

In such a case, the amount of the maximum state death tax credit allowable against the federal estate tax which is attributable to property having a situs in California shall be determined in the same manner as is set forth in subsection (a) of Section 13441.

(c) Copy of Federal Estate Tax Return.

In a case where a decedent leaves property in two or more states, and an additional tax is imposed by California, a copy of the Federal Estate Tax Return (form 706) must be submitted to the inheritance tax referee or the appropriate district office of the Inheritance and Gift Tax Division.

(d) Time of Payment.

As to time of payment and delinquent date for payment of additional tax, see Section 14103(c).

NOTE: Reference: Section 13442, Revenue and Taxation Code.

Notes

Cal. Code Regs. Tit. 18, § 13442