California Revenue and Taxation Code

§ 13404

Name: California Superior Court Tentative Rulings
Creator: DecisionDepot
License: https://creativecommons.org/licenses/by-nc/4.0/

RTC § 13404 Effective Sep 8, 2000Div. 2 · Part 8 · Ch. 2

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

Legislative history

Amended by Stats. 2000, Ch. 363, Sec. 4. Effective September 8, 2000.