There is a newer version of the California Code
2012 California Codes
RTC - Revenue and Taxation Code
DIVISION 2 - OTHER TAXES [6001 - 60709]
PART 8 - PROHIBITION OF GIFT AND DEATH TAXES
CHAPTER 2 - Definitions
Section 13411
CA Rev & Tax Code § 13411 (through 2013 Leg Sess) What's This?
“Federal credit” means the maximum amount of the credit for state death taxes allowed by Section 2011 of the United States Internal Revenue Code of 1954, as amended or renumbered in respect to a decedent’s taxable estate.
(Added by Stats. 1982, Ch. 1535, Sec. 15.)
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