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§ 13303.11. Tax-Exempt Securities.

18 CA ADC § 13303.11Barclays 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 § 13303.11
§ 13303.11. Tax-Exempt Securities.
Currentness
Inasmuch as the inheritance tax is a tax upon the right or privilege of receiving or succeeding to property, and not upon the property itself, tax-exempt federal, state, or municipal bonds or other evidences of indebtedness are subject to the Inheritance Tax Law.

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, § 13303.11, 18 CA ADC § 13303.11
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