California Code of Regulations
Title 18 - Public Revenues
Division 2.5 - State Controller
Chapter 1 - Inheritance Tax
Article 6.1 - Deductions
Section 13987.1 - California Inheritance Tax
Universal Citation: 18 CA Code of Regs 13987.1
Current through Register 2024 Notice Reg. No. 12, March 22, 2024
The amount of the California inheritance tax paid or payable by any transferee of property is not allowable as a deduction. However, if the decedent was a recipient of property left by a predeceased person, and had failed to pay any California inheritance tax on the transfer prior to his death, the amount of the tax which was a lien on the property at the date of his death, together with any interest then accrued thereon, may be allowed as a deduction.
NOTE: Reference: Section 13987, Revenue and Taxation Code.
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