Cal. Code Regs. tit. 18, § 13851.2 – Foreign State or Country. | Midpage
§ 13851.2
Cal. Code Regs. tit. 18, § 13851.2
Foreign State or Country.
State of California
For the purpose of the Inheritance Tax Law the term “foreign state or country” means any jurisdiction other than one embraced within the United States.