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Chapter 1. Inheritance Tax›Article 4. Transfers by Will and Laws of Succession

§ 13601. Transfer by Will Pursuant to Agreement.

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/IE6B28A534C8311EC89E5000D3A7C4BC3?viewType=FullText&originationContext=documenttoc&transitionType=CategoryPageItem&contextData=(sc.Default)

A transfer by will made pursuant to an agreement between the transferee and the decedent is subject to the Inheritance Tax Law to the extent that such agreement is not supported by adequate consideration in money or money's worth received by the decedent.

Note: Reference: Section 13601, 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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