Revenue and Taxation Code § 13404

CHAPTER 2. Definitions

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

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.