Section 14252.

Cal. Revenue and Taxation Code - RTC § 14252.
in effect
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The Controller may allow any local, state, or federal official charged with the administration of any tax law to examine his or her estate tax records under those rules and regulations as he or she may prescribe.
Source: CA Legislative Counsel Bulk DataURL: https://downloads.leginfo.legislature.ca.gov/pubinfo_2025.zipFetched: 6/27/2026

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Cal. Revenue and Taxation Code - RTC § 14252. — Section 14252 | Revenue and Taxation Code - RTC | Corpus