California Revenue and Taxation Code Section 13410

CA Rev & Tax Code § 13410 (2017)  

“Taxable estate” means the “taxable estate” as defined in Section 2051 of the United States Internal Revenue Code of 1954, as amended or renumbered.

(Added by Stats. 1982, Ch. 1535, Sec. 15.)

Last modified: October 25, 2018