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 13403.2 - Rates Applicable to Transfers Inter Vivos
Universal Citation: 18 CA Code of Regs 13403.2
Current through Register 2024 Notice Reg. No. 12, March 22, 2024
(a) On or After June 25, 1935. Where property was transferred during the life of the transferor on or after June 25, 1935 (the effective date of the Inheritance Tax Act of 1935), the rates of taxation applicable are those in effect at the date of the transferor's death.
(b) Prior to June 25, 1935. Where property was transferred during the life of the transferor prior to June 25, 1935, the rates of taxation applicable are:
(1) Those in
effect at the date of the transfer, if the transfer was complete, see Section
13304.1; or
(2) Those in effect at the date of the
transferor's death, if the transfer was incomplete, see Section
13304.2.
NOTE: Reference: Section 13403, Revenue and Taxation 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.
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