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§ 13309. Transferee Under Section 228 or 229 of Probate Code.

18 CA ADC § 13309Barclays 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 § 13309
§ 13309. Transferee Under Section 228 or 229 of Probate Code.
Currentness
Any relative of a decedent who, pursuant to Section 228 or 229 of the Probate Code, succeeds to any property of the decedent which previously had been the community property of the decedent and the predeceased spouse or the separate property of the latter, is a Class C transferee, unless his relationship to the decedent places him in a prior class.

Credits

Note: Reference: Section 13309, Revenue and Taxation Code.
This database is current through 5/10/24 Register 2024, No. 19.
Cal. Admin. Code tit. 18, § 13309, 18 CA ADC § 13309
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