Revenue and Taxation Code § 13404

CHAPTER 2. Definitions

Current as of September 28, 2026Rev. & Tax. Code, § 13404Official source ↗Ask about this

Amended by Stats. 2000, Ch. 363, Sec. 4. Effective September 8, 2000.

“Transfer” means the inclusion of any property or other interest included in the gross estate of a decedent.