California Code of Regulations (Last Updated: August 6, 2014) |
Title 18. Public Revenues |
Division 2.5. State Controller |
Chapter 1. Inheritance Tax |
Article 4. Transfers by Will and Laws of Succession |
§ 13601. Transfer by Will Pursuant to Agreement.
Latest version.
- A transfer by will made pursuant to an agreement between the transferee and the decedent is subject to the Inheritance Tax Law to the extent that such agreement is not supported by adequate consideration in money or money's worth received by the decedent.
Note
Note: Reference: Section 13601, Revenue and Taxation Code.