Cal. Code Regs. tit. 18 § 13982.1
Current through Register 2024 Notice Reg. No. 24, June 14, 2024
Where a nonresident decedent leaves assets in California, the transfer of which is taxable under the Inheritance Tax Law, no deduction is allowed for debts, expenses of administration, or funeral expenses incurred at the place of residence, if the decedent has no creditors in California and his assets at his place of residence are sufficient for the payment of such debts and expenses. If, however, the assets at the decedent's place of residence are insufficient for the payment of the debts and expenses there incurred, such portion of such debts and expenses as is necessarily paid from the California assets is allowable.
NOTE: Reference: Section 13982, Revenue and Taxation Code.
Cal. Code Regs. Tit. 18, § 13982.1