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§ 13306. Transferee Under a Trust.

18 CA ADC § 13306Barclays 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 § 13306
§ 13306. Transferee Under a Trust.
Currentness
Where a trust is involved, the beneficiary, not the trustee, is the transferee.

Credits

Note: Reference: Section 13306, Revenue and Taxation Code.
This database is current through 5/10/24 Register 2024, No. 19.
Cal. Admin. Code tit. 18, § 13306, 18 CA ADC § 13306
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