§ 13401 Except where the context otherwise requires, the definitions given in …
§ 13402 “Estate” or “property” means the real or personal property or …
§ 13403 “Personal representative” means the personal representative of the …
§ 13404 “Transfer” means the inclusion of any property or other interest …
§ 13405 “Decedent” or “transferor” means any person whose death gives rise to …
§ 13406 “Transferee” means any person to whom a transfer is made, and …
§ 13407 “Resident” or “resident decedent” means a decedent who was domiciled …
§ 13408 “Nonresident” or “nonresident decedent” means a decedent who was …
§ 13409 “Gross estate” means “gross estate” as defined in Section 2031 of the …
§ 13410 “Taxable estate” means the “taxable estate” as defined in Section …
§ 13411 “Federal credit” means the maximum amount of the credit for state …
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Terms Used In California Codes > Revenue and Taxation Code > Division 2 > Part 8 > Chapter 2 - Definitions

  • Beneficiary: A person who is entitled to receive the benefits or proceeds of a will, trust, insurance policy, retirement plan, annuity, or other contract. Source: OCC
  • board: means the California Department of Tax and Fee Administration. See California Revenue and Taxation Code 20
  • Corporation: A legal entity owned by the holders of shares of stock that have been issued, and that can own, receive, and transfer property, and carry on business in its own name.
  • County: includes city and county. See California Water Code 14
  • Donee: The recipient of a gift.
  • Gross estate: The total fair market value of all property and property interests, real and personal, tangible and intangible, of which a decedent had beneficial ownership at the time of death before subtractions for deductions, debts, administrative expenses, and casualty losses suffered during estate administration.
  • Jurisdiction: (1) The legal authority of a court to hear and decide a case. Concurrent jurisdiction exists when two courts have simultaneous responsibility for the same case. (2) The geographic area over which the court has authority to decide cases.
  • Legatee: A beneficiary of a decedent
  • National Bank: A bank that is subject to the supervision of the Comptroller of the Currency. The Office of the Comptroller of the Currency is a bureau of the U.S. Treasury Department. A national bank can be recognized because it must have "national" or "national association" in its name. Source: OCC
  • Obligation: An order placed, contract awarded, service received, or similar transaction during a given period that will require payments during the same or a future period.
  • Personal property: All property that is not real property.
  • State: means the State of California, unless applied to the different parts of the United States. See California Water Code 18