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California · Through 2026-10-25

RTC § 13404

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Where this section sits in the code
  1. Revenue and Taxation Code - RTC
  2. DIVISION 2. OTHER TAXES [6001. - 61050.]
  3. PART 8. PROHIBITION OF GIFT AND DEATH TAXES [13301. - 14302.]
  4. CHAPTER 2. Definitions [13401. - 13411.]

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

Collected 2026-10-26T05:58:47Z. Source file · JSON

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