Revenue and Taxation Code section 13404

“Transfer” means the inclusion of any property or other interest included in the gross estate of a decedent.

Source: Section 13404, https://leginfo.legislature.ca.gov/faces/codes_displaySection.xhtml?lawCode=RTC§ionNum=13404. (updated Sep. 8, 2000; accessed Jun. 30, 2025).

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Up to date

Verified:
Jun. 30, 2025

§ 13404's source at ca.gov

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Location: https://california.public.law/codes/revenue_and_taxation_code_section_13404

Original Source: Section 13404, https://leginfo.legislature.ca.gov/faces/codes_displaySection.xhtml?lawCode=RTC§ionNum=13404. (last accessed May 12, 2025).