Cal. Code Regs. tit. 18 § 15103.9
Current through Register 2025 Notice Reg. No. 1, January 3, 2025
The term "future interest" includes a remainder of other estate or interest in property, whether vested or contingent, the right to the use, possession, or enjoyment of which is limited to commence at, or is postponed to, some future date or time.
Note: As to the exclusion of future interests from the annual exemption, see Revenue and Taxation Code Section 15402.
Cal. Code Regs. Tit. 18, § 15103.9
Note: Reference: Section 15103, Revenue and Taxation Code.