Cal. Code Regs. tit. 18 § 13304.1
Current through Register 2025 Notice Reg. No. 2, January 10, 2025
The term "complete transfer" includes any transfer under which the rights of the transferee are vested and the transferor does not reserve any power to revoke, terminate, alter, amend, revise, or change the interest of the transferee.
Cal. Code Regs. Tit. 18, § 13304.1
Note: Reference: Section 13304, Revenue and Taxation Code.