Cal. Code Regs. tit. 18 § 13601.5

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

Section 13601.5 - Transfer by Laws of Succession

If a person dies intestate, the passage of any property from him under the applicable laws of succession of this or any other state constitutes a transfer subject to the Inheritance Tax Law to the extent that the property is subject thereto.

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

Cal. Code Regs. Tit. 18, § 13601.5