CHAPTER 2. Definitions [13401. - 13411.]

Chapter 2 added by Stats. 1982, Ch. 1535, Sec. 15.

§§ 13401–13411 · 11 sections

• § 13401 Except where the context otherwise requires, the definitions given in this chapter govern construction of this part.
• § 13402 “Estate” or “property” means the real or personal property or interest therein included in the gross estate of a decedent or transferor, and includes all of…
• § 13403 “Personal representative” means the personal representative of the decedent or, if there is no personal representative appointed, qualified and acting within…
• § 13404 “Transfer” means the inclusion of any property or other interest included in the gross estate of a decedent.
• § 13405 “Decedent” or “transferor” means any person whose death gives rise to a transfer.
• § 13406 “Transferee” means any person to whom a transfer is made, and includes any legatee, devisee, heir, next of kin, grantee, donee, vendee, assignee, successor,…
• § 13407 “Resident” or “resident decedent” means a decedent who was domiciled in California at his or her death.
• § 13408 “Nonresident” or “nonresident decedent” means a decedent who was domiciled outside of California at his or her death.
• § 13409 “Gross estate” means “gross estate” as defined in Section 2031 of the United States Internal Revenue Code of 1954, as amended or renumbered.
• § 13410 “Taxable estate” means the “taxable estate” as defined in Section 2051 of the United States Internal Revenue Code of 1954, as amended or renumbered.
• § 13411 “Federal credit” means the maximum amount of the credit for state death taxes allowed by Section 2011 of the United States Internal Revenue Code of 1954, as…