Cal. Code Regs. tit. 18 § 13304.2
Current through Register 2025 Notice Reg. No. 2, January 10, 2025
The term "incomplete transfer" includes any transfer under which the rights of the transferee are contingent or the transferor reserves the power to revoke, terminate, alter, amend, revise, or change the interest of the transferee.
Cal. Code Regs. Tit. 18, § 13304.2
Note: Reference: Section 13304, Revenue and Taxation Code.