{"code":"RTC","codeName":"Revenue and Taxation Code","section":"13404","citation":"Rev. & Tax. Code, § 13404","status":"in-force","lawOn":"2026-09-28","headings":[{"name":"DIVISION 2. OTHER TAXES [6001. - 61050.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2"},{"name":"PART 8. PROHIBITION OF GIFT AND DEATH TAXES [13301. - 14302.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2/part-8"},{"name":"CHAPTER 2. Definitions [13401. - 13411.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2/part-8/chapter-2"}],"history":"Amended by Stats. 2000, Ch. 363, Sec. 4.   Effective September 8, 2000.","effective":"2000-09-08","html":"<p>“Transfer” means the inclusion of any property or other interest included in the gross estate of a decedent.</p>","text":"“Transfer” means the inclusion of any property or other interest included in the gross estate of a decedent.","otherVersions":[],"url":"https://blackletter.si/revenue-and-taxation-code/definitions-13404","source":"California Legislative Information bulk export (pubinfo)"}