DIVISION 2. OTHER TAXES 6001-61050›PART 8. PROHIBITION OF GIFT AND DEATH TAXES 13301-14302›CHAPTER 2. Definitions 13401-13411

§ 13405

California Revenue and Taxation Code · 2026-09 edition · updated 2026-10-03 · California

“Decedent” or “transferor” means any person whose death gives rise to a transfer.

(Amended by Stats. 2000, Ch. 363, Sec. 5. Effective September 8, 2000.)

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California Revenue and Taxation Code

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