Statute · California Revenue and Taxation Code

Cal. Rev. & Tax. Code § 13404 — Definitions

Cal. Rev. & Tax. Code § 13404

Type
Statute
Source
California Revenue and Taxation Code
Jurisdiction
California
Date
2000-09-08
Current through
Nov 2, 2026 (California Legislative Counsel)

“Transfer” means the inclusion of any property or other interest included in the gross estate of a decedent.

Citator

Cal. Rev. & Tax. Code § 13404 — Definitions is in force in the current edition of the Code, and nothing recorded condemns it.

“Transfer” means the inclusion of any property or other interest included in the gross estate of a decedent.