The State Controller's Office, Tax Administration Section, administers the Estate Tax, Inheritance Tax, and Gift Tax programs for the State of California. To find out more about the conditions under which a payment plan may be authorized please contact one of our tax specialists at (909) 387-8308.Yes, the e-file system accepts amended property filings, within the time frame per State Tax Law. To access Fee Waiver forms please click here and using the pull down menu select "Fee Waiver" and fill out the appropriate forms. Download PDF BOE-266 REV.