Chapter 1. Inheritance Tax›Article 2. Imposition and Computation of Inheritance Tax
§ 13402.3. Examples: Date of Death After 8:25 P.M., September 30, 1978.
California Code of Regulations, Title 18 — Division 2.5. State Controller · 2026 edition · updated 2026-10-05 · California
Credits
Note: Authority cited: Section 14740, Revenue and Taxation Code. Reference: Section 13402, Revenue and Taxation Code, and Stats. 1979, Ch. 1005.
History
New section filed 3-8-79; effective thirtieth day thereafter (Register 79, No. 10).
Repealer filed 2-28-80; effective thirtieth day thereafter (Register 80, No. 9).
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