California Statutes
§ 13404. — 13404. (Amended by Stats. 2000, Ch. 363, Sec. 4.)
California·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
“Transfer” means the inclusion of any property or other interest included in the gross estate of a decedent.
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California § 13404. (13404. (Amended by Stats. 2000, Ch. 363, Sec. 4.)) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.
Legislative History
Amended by Stats. 2000, Ch. 363, Sec. 4. Effective September 8, 2000.