The State Controller's Office, Bureau of Tax Administration, administers the Estate Tax, Inheritance Tax, and Gift Tax programs for the State of California.

The Economic Growth and Tax Relief Reconciliation Act of 2001, phased out the state death tax credit over a four (4) year period beginning January 2002. Effective January 1, 2005, the state death tax credit has been eliminated.

The information below summarizes the filing requirements for Estate, Inheritance, and/or Gift Tax:

	For decedents that die on or after January 1, 2005, there is no longer a requirement to file
	a California Estate Tax Return.
	For decedents that die after June 8, 1982, and before January 1, 2005, a California Estate Tax
	Return is required to be filed with the State Controller's Office if a federal estate tax return
	(Form 706) is being filed with the Internal Revenue Service.
	For decedents that died on or prior to June 8, 1982, the State Controller's Office will continue
	to collect the Inheritance Tax.
	For gifts made prior to June 8, 1982, the State Controller's Office will continue
	to collect the Gift Tax.