Chapter 1. Inheritance Tax›Article 6.1. Deductions
§ 13988.2. Statutory Commissions and Fees on Community Property.
California Code of Regulations, Title 18 — Division 2.5. State Controller · 2026 edition · updated 2026-10-05 · California
In regard to community property the ordinary commissions and fees allowed the executor or administrator and the attorney for the executor or administrator under Sections 901 and 910 of the Probate Code are computed on the amount subject to administration.
Note: Reference: Section 13988, Revenue and Taxation Code.
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