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

§ 13406

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

“Transferee” means any person to whom a transfer is made, and includes any legatee, devisee, heir, next of kin, grantee, donee, vendee, assignee, successor, survivor, or beneficiary.

(Added by Stats. 1982, Ch. 1535, Sec. 15.)

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California Revenue and Taxation Code

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