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§ 13951.9. Insurance.

18 CA ADC § 13951.9Barclays 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 6. Valuation
18 CCR § 13951.9
§ 13951.9. Insurance.
Currentness
The value of life, accident, or war risk insurance is the full amount of the proceeds thereof subject to the Inheritance Tax Law (see Sections 13722 through 13724.1 and Revenue and Taxation Code Sections 13721 through 13724 and 13861).
Note: Reference: Section 13951, Revenue and Taxation Code.
This database is current through 5/10/24 Register 2024, No. 19.
Cal. Admin. Code tit. 18, § 13951.9, 18 CA ADC § 13951.9
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