California 6166 Cases and Supplemental Estate Tax Returns
California adopted Internal Revenue Code section 6166 and related Code provisions for estates of decedents dying on or after January 1, 1999 and before January 1, 2005. California did not decouple its estate tax from the phaseout of the section 2011 credit for state death tax. The California estate tax therefore expired for estates of decedents dying on and after January 1, 2005.