California Revenue and Taxation Code 13405 – “Decedent” or “transferor” means any person whose death gives rise to …
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“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.)
Terms Used In California Revenue and Taxation Code 13405
- Person: includes any person, firm, partnership, general partner of a partnership, limited liability company, registered limited liability partnership, foreign limited liability partnership, association, corporation, company, syndicate, estate, trust, business trust, or organization of any kind. See California Revenue and Taxation Code 19