California Codes > Revenue and Taxation Code > Division 2 > Part 8 > Chapter 3 > Article 1 – Estate Tax Return
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Terms Used In California Codes > Revenue and Taxation Code > Division 2 > Part 8 > Chapter 3 > Article 1 - Estate Tax Return
- Controller: means the State Controller. See California Revenue and Taxation Code 21
- Real property: Land, and all immovable fixtures erected on, growing on, or affixed to the land.