California Code of Regulations
Title 18 - Public Revenues
Division 2.5 - State Controller
Chapter 1 - Inheritance Tax
Article 5.1 - Charitable Exemption
Section 13842.6 - Transfers for Benefit of Animals
Universal Citation: 18 CA Code of Regs 13842.6
Current through Register 2024 Notice Reg. No. 12, March 22, 2024
Charitable transfers are not limited to those for the benefit of mankind, but may also take form as transfers for the benefit of animals, as, for example, to prevent cruelty to them.
NOTE: Reference: Section 13842, Revenue and Taxation Code.
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