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 1138.12 - Tax Imposed - Generally
Current through Register 2024 Notice Reg. No. 38, September 20, 2024
(a) In general, property subject to the California Estate Tax includes any real or personal property, and any rights or interest therein or income therefrom, the receipt of or succession to which may be taxed under the California Estate Tax and under the Constitutions of this State and the United States.
(b) The California Estate Tax is due in every case in which the credit is available, whether or not it is claimed for federal estate tax purposes. It is not affected by a failure to take or preserve the federal credit.
1. New section filed 4-29-96; operative 5-29-96 (Register 96, No. 18)
Note: Authority cited: Section 14103, Revenue and Taxation Code. Reference: Section 13302, Revenue and Taxation Code.
