Cal. Code Regs. tit. 18 § 13403.1

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

Section 13403.1 - Rates Applicable to Transfers by Will or Succession

Where property was transferred by will or pursuant to the laws of succession, the rates of taxation applicable are those in effect at the date of the decedent's death.

NOTE: Reference: Section 13403, Revenue and Taxation Code.

Cal. Code Regs. Tit. 18, § 13403.1