{"data":{"id":"us-ca/rtc-13409","jurisdiction":"us-ca","citation":"RTC § 13409","heading":"","body":"“Gross estate” means “gross estate” as defined in Section 2031 of the United States Internal Revenue Code of 1954, as amended or renumbered.","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":"5c0fb13ec3b6432944d2fe8c171c5b6011eaf9a1e8f32fde8833de3b73cd8e0b","source_id":"us-ca","stale":false,"prev":"us-ca/rtc-13408","next":"us-ca/rtc-13410"},"notice":"GroundRules: Original legal text. Not legal advice."}