California Code of Regulations
Title 2 - Administration
Division 2 - Financial Operations
Chapter 2 - State Controller
Subchapter 6.5 - Rules and Regulations Relating to California Estate Tax
Article 1 - Imposition of Tax
Section 1138.10 - Effective Date
Current through Register 2024 Notice Reg. No. 38, September 20, 2024
(a) The estate tax (Part 8 of the Revenue and Taxation Code) took effect of June 8, 1982, and applies to the estates of decedents dying on or after said date and before January 1, 2005.
(b) Any liability for inheritance or gift tax incurred prior to such date shall be determined and enforced under the applicable law in effect on the date of death or date of completed transfer as fully and to the same extent as if the repeals of Parts 8 and 9 of Division 2 of the Revenue and Taxation Code had not been made.
1. New
subchapter 6.5 (articles 1-7, sections 1138.10-1138.90), article 1 (sections
1138.10-1138.18), and section filed 4-29-96; operative 5-29-96 (Register 96,
No. 18)
2. Amendment of subsection (a) filed 10-30-2007; operative
11-29-2007 (Register 2007, No. 44).
Note: Authority cited: Section 14103, Revenue and Taxation Code. Reference: Sections 13301, 13302, Revenue and Taxation Code; Section 4 of Initiative Measure, Proposition 6 of June 8, 1982.
