Cal. Code Regs. tit. 18 § 13951.9
Current through Register 2025 Notice Reg. No. 2, January 10, 2025
The value of life, accident, or war risk insurance is the full amount of the proceeds thereof subject to the Inheritance Tax Law (see Sections 13722 through 13724.1 and Revenue and Taxation Code Sections 13721 through 13724 and 13861).
NOTE: Reference: Section 13951, Revenue and Taxation Code.
Cal. Code Regs. Tit. 18, § 13951.9