Section 13501 Of Article 1. Estate Tax Return From California Revenue And Taxation Code >> Division 2. >> Part 8. >> Chapter 3. >> Article 1.

. The personal representative of every estate subject to the tax imposed by this part who is required to file a federal estate tax return shall file with the Controller on or before the federal estate tax return is required to be filed both of the following:
  (a) A return for the tax due under this part.
  (b) A true copy of the federal estate tax return.