California Code of Regulations
Title 18 - Public Revenues
Division 2.5 - State Controller
Chapter 1 - Inheritance Tax
Article 5.2 - Intangibles Exemption
Section 13851.2 - Foreign State or Country
Universal Citation: 18 CA Code of Regs 13851.2
Current through Register 2024 Notice Reg. No. 12, March 22, 2024
For the purpose of the Inheritance Tax Law the term "foreign state or country" means any jurisdiction other than one embraced within the United States.
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