Thanks for posting the question. I was curious so I called the Bureau of Tax Adminsitration and spoke to Mona Giles @ 916-322-0731. She confirmed that becausue of the provisions of federal legistlation, HR 1836 which phased out the deduction for state inheritance taxes, the state will no longer require an ET-1. This is effective for decedents after 12/31/2004. Mona says that they will updating their website to include this information.

Technically an amendment is needed to the current regulations, and I am told that this in the "works".

I spoke to Rene Rodda at Spidell who informs me that she is aware that the state has taken this positon and she told me that she will be putting out a revision to her August article stating that the state will not require an ET-1 for decedents who die after 12/31/04.

Anna Maria Galdieri