Cal. Code Regs. tit. 18 § 13648.1
Current through Register 2025 Notice Reg. No. 2, January 10, 2025
The right of any beneficiary to the balance payable under a refund annuity contract upon the death of the annuitant constitutes a transfer subject to the Inheritance Tax Law.
NOTE: As to the valuation of refund annuities, see Section 13952.10.
NOTE: Reference: Section 13648, Revenue and Taxation Code.
Cal. Code Regs. Tit. 18, § 13648.1