Section 7303

The inheritance tax referee shall certify the appraised value of the land and the amount of taxes due and payable by the transferee. Such certification shall accompany any offer of land to the state.

Location: https://www.weblaws.org/california/codes/ca_gov%E2%80%99t_code_section_7303.

Original source: https://­leginfo.­legislature.­ca.­gov/­faces/­codes_displaySection.­xhtml?lawCode=GOV&sectionNum=7303.­ External link icon (last accessed December 5, 2016).