Statute · California Revenue and Taxation Code
Cal. Rev. & Tax. Code § 13406 — Definitions
Cal. Rev. & Tax. Code § 13406
- Type
- Statute
- Source
- California Revenue and Taxation Code
- Jurisdiction
- California
- Current through
- Nov 2, 2026 (California Legislative Counsel)
“Transferee” means any person to whom a transfer is made, and includes any legatee, devisee, heir, next of kin, grantee, donee, vendee, assignee, successor, survivor, or beneficiary.
Citator
Cal. Rev. & Tax. Code § 13406 — Definitions is in force in the current edition of the Code, and nothing recorded condemns it.
“Transferee” means any person to whom a transfer is made, and includes any legatee, devisee, heir, next of kin, grantee, donee, vendee, assignee, successor, survivor, or beneficiary.