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2025 California Code
Revenue and Taxation Code - RTC
DIVISION 2 - OTHER TAXES
PART 8 - PROHIBITION OF GIFT AND DEATH TAXES
CHAPTER 2 - Definitions
Section 13404.
Universal Citation:
CA Rev & Tax Code § 13404 (2025)
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13404. “Transfer” means the inclusion of any property or other interest included in the gross estate of a decedent.
(Amended by Stats. 2000, Ch. 363, Sec. 4. Effective September 8, 2000.)
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