California Code of Regulations
Title 18 - Public Revenues
Division 2.5 - State Controller
Chapter 1 - Inheritance Tax
Article 4.2 - Inter Vivos Transfers
Section 13647 - Advancement
Universal Citation: 18 CA Code of Regs 13647
Current through Register 2024 Notice Reg. No. 12, March 22, 2024
An "advancement," or gift made by an individual during his lifetime to his child or other heir with the intention on the part of the donor that such gift shall represent a part or the whole of that portion of his estate which the child or other heir would inherit upon his death, is subject to the Inheritance Tax Law.
NOTE: Reference: Section 13647, Revenue and Taxation Code.
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