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§ 13304.2. Incomplete Transfer.

18 CA ADC § 13304.2Barclays 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 § 13304.2
§ 13304.2. Incomplete Transfer.
Currentness
The term “incomplete transfer” includes any transfer under which the rights of the transferee are contingent or the transferor reserves the power to revoke, terminate, alter, amend, revise, or change the interest of the transferee.

Credits

Note: Reference: Section 13304, Revenue and Taxation Code.
This database is current through 5/10/24 Register 2024, No. 19.
Cal. Admin. Code tit. 18, § 13304.2, 18 CA ADC § 13304.2
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