There is a newer version of the California Code
2016 California Code
Revenue and Taxation Code - RTC
DIVISION 2 - OTHER TAXES
PART 8 - PROHIBITION OF GIFT AND DEATH TAXES
CHAPTER 2 - Definitions
Section 13406.
CA Rev & Tax Code § 13406 (2016) What's This?
13406. Transferee means any person to whom a transfer is made, and includes any legatee, devisee, heir, next of kin, grantee, donee, vendee, assignee, successor, survivor, or beneficiary.
(Added by Stats. 1982, Ch. 1535, Sec. 15.)
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