California Code of Regulations
Title 18 - Public Revenues
Division 2.5 - State Controller
Chapter 1 - Inheritance Tax
Article 1 - Definitions
- Section 13303 - Property-in General
- Section 13303.1 - Property of Resident Transferors
- Section 13303.2 - Property of Nonresident Transferors
- Section 13303.3 - Intangible Personal Property
- Section 13303.4 - Residence
- Section 13303.5 - Residence of Married Women and Minors
- Section 13303.6 - Resident
- Section 13303.7 - Nonresident
- Section 13303.8 - Joint Tenancy
- Section 13303.9 - Future Interest
- Section 13303.10 - Cemetery Property
- Section 13303.11 - Tax-Exempt Securities
- Section 13304 - Transfer
- Section 13304.1 - Complete Transfer
- Section 13304.2 - Incomplete Transfer
- Section 13306 - Transferee Under a Trust
- Section 13309 - Transferee Under Section 228 or 229 of Probate Code
Disclaimer: These regulations may not be the most recent version. California may have more current or accurate information. We make no warranties or guarantees about the accuracy, completeness, or adequacy of the information contained on this site or the information linked to on the state site. Please check official sources.
This site is protected by reCAPTCHA and the Google
Privacy Policy and
Terms of Service apply.