California Code of Regulations
Title 18 - Public Revenues
Division 2.5 - State Controller
Chapter 1 - Inheritance Tax
Article 2 - Imposition and Computation of Inheritance Tax
Section 13401.1 - Duty of Producing Evidence
Universal Citation: 18 CA Code of Regs 13401.1
Current through Register 2024 Notice Reg. No. 12, March 22, 2024
Any person who claims that a particular transfer is not subject to the Inheritance Tax Law has the burden of producing evidence supporting such claim.
Note: Reference: Section 13401, Revenue and Taxation Code.
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