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§ 13303.10. Cemetery Property.

18 CA ADC § 13303.10Barclays 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 § 13303.10
§ 13303.10. Cemetery Property.
Currentness
Property in a cemetery passing to an individual by reason of the death of the owner, is exempt from the Inheritance Tax Law.

Credits

Note: Reference: Sections 8250, 8250.5 and 8604, Health and Safety Code; Section 13303, Revenue and Taxation Code.
This database is current through 5/10/24 Register 2024, No. 19.
Cal. Admin. Code tit. 18, § 13303.10, 18 CA ADC § 13303.10
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