Revenue and Taxation Code section 13405

“Decedent” or “transferor” means any person whose death gives rise to a transfer.

Source: Section 13405, https://leginfo.legislature.ca.gov/faces/codes_displaySection.xhtml?lawCode=RTC§ionNum=13405. (updated Sep. 8, 2000; accessed Sep. 1, 2025).

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Up to date

Verified:
Sep. 1, 2025

§ 13405's source at ca.gov

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Location: https://california.public.law/codes/revenue_and_taxation_code_section_13405

Original Source: Section 13405, https://leginfo.legislature.ca.gov/faces/codes_displaySection.xhtml?lawCode=RTC§ionNum=13405. (last accessed May 12, 2025).