{"code":"RTC","codeName":"Revenue and Taxation Code","section":"13406","citation":"Rev. & Tax. Code, § 13406","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":"Added by Stats. 1982, Ch. 1535, Sec. 15.","effective":null,"html":"<p>“Transferee” means any person to whom a transfer is made, and includes any legatee, devisee, heir, next of kin, grantee, donee, vendee, assignee, successor, survivor, or beneficiary.</p>","text":"“Transferee” means any person to whom a transfer is made, and includes any legatee, devisee, heir, next of kin, grantee, donee, vendee, assignee, successor, survivor, or beneficiary.","otherVersions":[],"url":"https://blackletter.si/revenue-and-taxation-code/definitions-13406","source":"California Legislative Information bulk export (pubinfo)"}