Cal. Code Regs. tit. 18 § 13401.1

Current through Register 2024 Notice Reg. No. 50, December 13, 2024

Section 13401.1 - Duty of Producing Evidence

Any person who claims that a particular transfer is not subject to the Inheritance Tax Law has the burden of producing evidence supporting such claim.

Cal. Code Regs. Tit. 18, § 13401.1

Note: Reference: Section 13401, Revenue and Taxation Code.