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 13403.1 - Rates Applicable to Transfers by Will or Succession
Universal Citation: 18 CA Code of Regs 13403.1
Current through Register 2024 Notice Reg. No. 12, March 22, 2024
Where property was transferred by will or pursuant to the laws of succession, the rates of taxation applicable are those in effect at the date of the decedent's death.
NOTE: Reference: Section 13403, Revenue and Taxation Code.
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