Cal. Code Regs. tit. 18 § 13306

Current through Register 2025 Notice Reg. No. 2, January 10, 2025

Section 13306 - Transferee Under a Trust

Where a trust is involved, the beneficiary, not the trustee, is the transferee.

Cal. Code Regs. Tit. 18, § 13306

Note: Reference: Section 13306, Revenue and Taxation Code.