California Code of Regulations
Title 18 - Public Revenues
Division 2.5 - State Controller
Chapter 1 - Inheritance Tax
Article 4.2 - Inter Vivos Transfers
- Section 13641 - Consideration in Money or Money's Worth
- Section 13642 - Contemplation of Death
- Section 13644 - Transfer in Trust with Reservation of Income for Life
- Section 13644.1 - Annuity Contract Plus Single Premium Life Policy
- Section 13646 - Transfer with Reservation of Power to Revoke or Control
- Section 13646.1 - Transfer with Reservation of Possibility of Reverter
- Section 13647 - Advancement
- Section 13648 - Joint Life and Survivorship Annuity
- Section 13648.1 - Refund Annuity
- Section 13648.2 - U. S. Savings Bond Payable on Death of One Person to Another
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.