Statutes, codes, and regulations
California Code Of Regulations
Title 18 - Public RevenuesDivision 2.5 - State ControllerChapter 1 - Inheritance Tax
Article 1 - Definitions
Section 13309 - Transferee Under Section 228 or 229 of Probate Code

Cal. Code Regs. tit. 18 § 13309

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Current through Register 2024 Notice Reg. No. 24, June 14, 2024
Section 13309 - Transferee Under Section 228 or 229 of Probate Code

Any relative of a decedent who, pursuant to Section 228 or 229 of the Probate Code, succeeds to any property of the decedent which previously had been the community property of the decedent and the predeceased spouse or the separate property of the latter, is a Class C transferee, unless his relationship to the decedent places him in a prior class.

Cal. Code Regs. Tit. 18, § 13309

Note: Reference: Section 13309, Revenue and Taxation Code.