GroundRules
RTC § 13405
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.]
“Decedent” or “transferor” means any person whose death gives rise to a transfer.
Collected 2026-10-26T05:58:47Z. Source file · JSON