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 |
§ 13601.5. Transfer by Laws of Succession.
Latest version.
- If a person dies intestate, the passage of any property from him under the applicable laws of succession of this or any other state constitutes a transfer subject to the Inheritance Tax Law to the extent that the property is subject thereto.
Note
Note: Reference: Section 13601, Revenue and Taxation Code.