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

§ 13601.5. Transfer by Laws of Succession.

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/IE6BF5B934C8311EC89E5000D3A7C4BC3?viewType=FullText&originationContext=documenttoc&transitionType=CategoryPageItem&contextData=(sc.Default)

If a person dies intestate, the passage of any property from him under the applicable laws of succession of this or any other state constitutes a transfer subject to the Inheritance Tax Law to the extent that the property is subject thereto.

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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