Cal. Code Regs. tit. 18 § 13409.1
If a transferee under a will, an heir of an intestate or a transferee of an inter vivos transfer subject to inheritance tax makes a voluntary assignment or transfer of the interest sought to be disclaimed without complying with the disclaimer provisions of Chapter 11, Division 1 of the Probate Code, or if such person enters into an agreement with other beneficiaries, heirs or transferees providing that the interest to which he would otherwise be entitled shall pass to a person or persons who would not otherwise succeed to such interest except under provisions of the agreement, the transfer, assignment or agreement by the transferee shall be disregarded in computing the inheritance tax due.
NOTE: Reference: Section 13409, Revenue and Taxation Code.
Cal. Code Regs. Tit. 18, § 13409.1