{"data":{"id":"us-ca/rtc-13404","jurisdiction":"us-ca","citation":"RTC § 13404","heading":"","body":"“Transfer” means the inclusion of any property or other interest included in the gross estate of a decedent.","path":["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.]"],"source_url":"https://downloads.leginfo.legislature.ca.gov/pubinfo_2025.zip","current_through":"2026-09-13","vintage":"","retrieved_at":"2026-09-14T05:56:33Z","sha256":"4a472ffb1b510fd456858ad22976373836930b00103cb171804378939c168b99","source_id":"us-ca","stale":false,"prev":"us-ca/rtc-13403","next":"us-ca/rtc-13405"},"notice":"GroundRules: Original legal text. Not legal advice."}