This part shall be administered by the Controller.
Cal. Rev. & Tax. Code § 14101
Generally
Applied in 3 court decisions — leading case 133 Cal. App. 3d 283 - Davis v. Irwin (1982)
Most recently applied in 140 Cal. App. 3d 62 - Estate of McManus (February 1983)
Added by Stats. 1982, Ch. 1535, Sec. 15.
Official source: California Legislative Information. Reproduced from public-domain California statutes; confirm against the official source for the current text. Not legal advice.