§ 13304. Transfer.

Source: https://govt.westlaw.com/calregs/Document/IE5FA0FC34C8311EC89E5000D3A7C4BC3?viewType=FullText&originationContext=documenttoc&transitionType=CategoryPageItem&contextData=(sc.Default)

For the purpose of the Inheritance Tax Law the term “transfer” includes the passing of any property, or any interest therein or income therefrom, from one person to another, for the present or future possession or enjoyment of the recipient or a third person, whether by will, by operation of law, a grant, a deed, a sale, a gift, a court order setting apart property or granting a family allowance, the homestead laws, the giving of a power of appointment, survivorship, an advancement, under a policy of life or accident insurance, or otherwise.

Credits

Note: Reference: Section 13304, Revenue and Taxation Code.