California Revenue and Taxation Code Section 13406

CA Rev & Tax Code § 13406 (2017)  

“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.)

Last modified: October 25, 2018