Cal. Code Regs. tit. 18 § 13601.3

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

Section 13601.3 - Forgiveness of Debt

Any discharge or forgiveness in a will of any debt owed the testator constitutes a transfer subject to the Inheritance Tax Law.

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

Cal. Code Regs. Tit. 18, § 13601.3