Chapter 1. Inheritance Tax›Article 2. Imposition and Computation of Inheritance Tax

§ 13401.1. Duty of Producing Evidence.

California Code of Regulations, Title 18 — Division 2.5. State Controller · 2026 edition · updated 2026-10-05 · California

Source: https://govt.westlaw.com/calregs/Document/IE60CD4734C8311EC89E5000D3A7C4BC3?viewType=FullText&originationContext=documenttoc&transitionType=CategoryPageItem&contextData=(sc.Default)

Any person who claims that a particular transfer is not subject to the Inheritance Tax Law has the burden of producing evidence supporting such claim.

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Note: Reference: Section 13401, Revenue and Taxation Code.

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▸Contents — California Code of Regulations, Title 18 — Division 2.5. State Controller

California Code of Regulations, Title 18 — Division 2.5. State Controller

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