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§ 13303.9. Future Interest.

18 CA ADC § 13303.9Barclays Official California Code of Regulations

Barclays California Code of Regulations
Title 18. Public Revenues
Division 2.5. State Controller (Refs & Annos)
Chapter 1. Inheritance Tax (Refs & Annos)
Article 1. Definitions
18 CCR § 13303.9
§ 13303.9. Future Interest.
The term “future interest” includes a remainder or other estate or interest in property, whether vested or contingent, the right to the use, possession, or enjoyment of which is limited to commence at, or is postponed to some future date or time.

Credits

Note: Reference: Section 13303, Revenue and Taxation Code.
This database is current through 5/10/24 Register 2024, No. 19.
Cal. Admin. Code tit. 18, § 13303.9, 18 CA ADC § 13303.9
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