Section 13504 Of Article 1. Estate Tax Return From California Revenue And Taxation Code >> Division 2. >> Part 8. >> Chapter 3. >> Article 1.

. Upon final determination of the federal estate tax due, the personal representative shall, within 60 days after that determination, give written notice of it to the Controller. If any additional tax is due under this part by reason of this determination, the personal representative shall pay the same, together with interest as provided in Section 13550, at the same time he or she files the notice.