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Article 1. Definitions | Midpage
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California Code of Regulations
Title 18
Division 2.5. State Controller
Chapter 1. Inheritance Tax
Article 1. Definitions
Article 1. Definitions
State of California
13303
Property--In General.
13303.1
Property of Resident Transferors.
13303.2
Property of Nonresident Transferors.
13303.3
Intangible Personal Property.
13303.4
Residence.
13303.5
Residence of Married Women and Minors.
13303.6
Resident.
13303.7
Nonresident.
13303.8
Joint Tenancy.
13303.9
Future Interest.
13303.10
Cemetery Property.
13303.11
Tax-Exempt Securities.
13304
Transfer.
13304.1
Complete Transfer.
13304.2
Incomplete Transfer.
13306
Transferee Under a Trust.
13309
Transferee Under Section 228 or 229 of Probate Code.