{"data":{"id":"us-ca/rtc-13406","jurisdiction":"us-ca","citation":"RTC § 13406","heading":"","body":"“Transferee” means any person to whom a transfer is made, and includes any legatee, devisee, heir, next of kin, grantee, donee, vendee, assignee, successor, survivor, or beneficiary.","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":"d4e1b619d00af397f06a29c616a32683180c89647f27ff2f2849ea9d383fa4b2","source_id":"us-ca","stale":false,"prev":"us-ca/rtc-13405","next":"us-ca/rtc-13407"},"notice":"GroundRules: Original legal text. Not legal advice."}