California Code of Regulations
Title 18 - Public Revenues
Division 2.5 - State Controller
Chapter 1 - Inheritance Tax
Article 8.3 - Tax Compromises
Section 14191 - Contingencies

Universal Citation: 18 CA Code of Regs 14191
Current through Register 2024 Notice Reg. No. 12, March 22, 2024

See Section 13411 for other provisions dealing with the taxation of contingencies.

NOTE: Reference: Section 14191, Revenue and Taxation Code.

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.