{"data":{"id":"us-ca/rtc-13405","jurisdiction":"us-ca","citation":"RTC § 13405","heading":"","body":"“Decedent” or “transferor” means any person whose death gives rise to a transfer.","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":"4c8570032b5b63244da44f0d7aafca1265896bc0575eb4a53682ec31894681ac","source_id":"us-ca","stale":false,"prev":"us-ca/rtc-13404","next":"us-ca/rtc-13406"},"notice":"GroundRules: Original legal text. Not legal advice."}