§ 13309. Transferee Under Section 228 or 229 of Probate Code.

Source: https://govt.westlaw.com/calregs/Document/IE60708114C8311EC89E5000D3A7C4BC3?viewType=FullText&originationContext=documenttoc&transitionType=CategoryPageItem&contextData=(sc.Default)

Any relative of a decedent who, pursuant to Section 228 or 229 of the Probate Code, succeeds to any property of the decedent which previously had been the community property of the decedent and the predeceased spouse or the separate property of the latter, is a Class C transferee, unless his relationship to the decedent places him in a prior class.

Credits

Note: Reference: Section 13309, Revenue and Taxation Code.