There is a newer version of the California Code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 13409.
CA Rev & Tax Code § 13409 (2016) What's This?
13409. Gross estate means gross estate as defined in Section 2031 of the United States Internal Revenue Code of 1954, as amended or renumbered.
(Added by Stats. 1982, Ch. 1535, Sec. 15.)
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