GroundRules
RTC § 13404
Where this section sits in the code
- Revenue and Taxation Code - RTC
- DIVISION 2. OTHER TAXES [6001. - 61050.]
- PART 8. PROHIBITION OF GIFT AND DEATH TAXES [13301. - 14302.]
- CHAPTER 2. Definitions [13401. - 13411.]
“Transfer” means the inclusion of any property or other interest included in the gross estate of a decedent.
Collected 2026-09-14T05:56:33Z. Source file · JSON