California Statutes
§ 13405. — 13405. (Amended by Stats. 2000, Ch. 363, Sec. 5.)
California § 13405.
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 § 13405. (13405. (Amended by Stats. 2000, Ch. 363, Sec. 5.)) 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 § 13405. (2026).
Text
“Decedent” or “transferor” means any person whose death gives rise to a transfer.
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Legislative History
Amended by Stats. 2000, Ch. 363, Sec. 5. Effective September 8, 2000.
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Bluebook (online)
California § 13405., Counsel Stack Legal Research, https://law.counselstack.com/statute/ca/RTC/13405..