Statutes, codes, and regulations
California Code Of Regulations
Title 18 - Public RevenuesDivision 2.5 - State ControllerChapter 1 - Inheritance Tax
Article 2 - Imposition and Computation of Inheritance Tax
Section 13401.1 - Duty of Producing Evidence

Cal. Code Regs. tit. 18 § 13401.1

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Current through Register 2024 Notice Reg. No. 45, November 8, 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.