Cal. Code Regs. tit. 18 § 13601

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

Section 13601 - Transfer by Will Pursuant to Agreement

A transfer by will made pursuant to an agreement between the transferee and the decedent is subject to the Inheritance Tax Law to the extent that such agreement is not supported by adequate consideration in money or money's worth received by the decedent.

NOTE: Reference: Section 13601, Revenue and Taxation Code.

Cal. Code Regs. Tit. 18, § 13601