California Statutes
§ 13405. — 13405. (Amended by Stats. 2000, Ch. 363, Sec. 5.)
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
“Decedent” or “transferor” means any person whose death gives rise to a transfer.
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California § 13405. (13405. (Amended by Stats. 2000, Ch. 363, Sec. 5.)) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.
Legislative History
Amended by Stats. 2000, Ch. 363, Sec. 5. Effective September 8, 2000.