Section 19513.

(a) If assets of an estate are distributable to one or more nonresident beneficiaries, the final account of the fiduciary shall not be allowed by the probate court unless the fiduciary obtains from the Franchise Tax Board and files with the court a certificate to the effect that all taxes, additions to tax, penalties, and interest imposed by Part 10 (commencing with Section 17001) or this part upon the estate or decedent which have become payable have been paid, and that all taxes, additions to tax, penalties, and interest which may become due are secured by bond, deposit or otherwise.

(b) This section only applies if the value of the assets of the estate at the death of the decedent and the value of the assets distributable to one or more nonresidents exceed amounts prescribed by regulations promulgated by the Franchise Tax Board.

(Added by Stats. 1993, Ch. 31, Sec. 26. Effective June 16, 1993. Operative January 1, 1994, by Sec. 83 of Ch. 31.)