California Statutes
§ 13409. — 13409. (Added by Stats. 1982, Ch. 1535, Sec. 15.)
California § 13409.
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 § 13409. (13409. (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 § 13409. (2026).
Text
“Gross estate” means “gross estate” as defined in Section 2031 of the United States Internal Revenue Code of 1954, as amended or renumbered.
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Legislative History
Added by Stats. 1982, Ch. 1535, Sec. 15.
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Bluebook (online)
California § 13409., Counsel Stack Legal Research, https://law.counselstack.com/statute/ca/RTC/13409..