§ 13647. Advancement.

Source: https://govt.westlaw.com/calregs/Document/IE6DD43D34C8311EC89E5000D3A7C4BC3?viewType=FullText&originationContext=documenttoc&transitionType=CategoryPageItem&contextData=(sc.Default)

An “advancement,” or gift made by an individual during his lifetime to his child or other heir with the intention on the part of the donor that such gift shall represent a part or the whole of that portion of his estate which the child or other heir would inherit upon his death, is subject to the Inheritance Tax Law.

Note: Reference: Section 13647, Revenue and Taxation Code.