California CodesRTC CodeDivision 2 - OTHER TAXESPart 8 - PROHIBITION OF GIFT AND DEATH TAXESChapter 9 - AdministrationArticle 1 - Generally§ 14101§ 14101Added by Stats. 1982, Ch. 1535, Sec. 15.This part shall be administered by the Controller.Cite this sectionCal. Rev. & Tax. Code § 14101 (2026)Copyhttps://ca.codecond.com/codes/rtc/division-2-other-taxes/part-8-prohibition-of-gift-and-death-taxes/chapter-9-administration/article-1-generally/section-14101CopyOther sections in Article 1 - Generally§ 14101§ 14102§ 14103§ 14104§ 14102 →