§ 13801.1. Specific Exemption Applicable.
18 CA ADC § 13801.1Barclays Official California Code of Regulations
18 CCR § 13801.1
§ 13801.1. Specific Exemption Applicable.
In the case of a transfer by will or pursuant to the laws of succession, the specific exemption in effect at the date of the transferor's death is the exemption applicable.
In the case of a transfer during the life of the transferor made on or after June 25, 1935 (the effective date of the Inheritance Tax Act of 1935), the exemption in effect at the date of the transferor's death is the exemption applicable.
In the case of a transfer during the life of the transferor made prior to June 25, 1935:
This database is current through 5/10/24 Register 2024, No. 19.
Cal. Admin. Code tit. 18, § 13801.1, 18 CA ADC § 13801.1
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