Home/California/Statutes/Code RTC: Revenue and Taxation Code - RTC/Div. 2.: DIVISION 2. OTHER TAXES/Part 8.: PART 8. PROHIBITION OF GIFT AND DEATH TAXES/Ch. 2.: CHAPTER 2. Definitions/§ 13401.
California Statutes

§ 13401. — 13401. (Added by Stats. 1982, Ch. 1535, Sec. 15.)

California § 13401.
JurisdictionCalifornia
Code RTCRevenue and Taxation Code - RTC
Div. 2.DIVISION 2. OTHER TAXES
Part 8.PART 8. PROHIBITION OF GIFT AND DEATH TAXES
Ch. 2.CHAPTER 2. Definitions

This text of California § 13401. (13401. (Added by Stats. 1982, Ch. 1535, Sec. 15.)) is published on Counsel Stack Legal Research, covering California primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook
Cal. Revenue and Taxation Code - RTC Code § 13401. (2026).

Text

Except where the context otherwise requires, the definitions given in this chapter govern construction of this part.

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Legislative History

Added by Stats. 1982, Ch. 1535, Sec. 15.
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California § 13401., Counsel Stack Legal Research, https://law.counselstack.com/statute/ca/RTC/13401..