California Revenue and Taxation Code CHAPTER 2 - Definitions
- Section 13401.
Except where the context otherwise requires, the definitions given in this chapter govern construction of this part.(Added by Stats. 1982, Ch. 1535, Sec. 15.)
- Section 13402.
“Estate” or “property” means the real or personal property or interest therein included in the gross estate of a decedent or transferor, and includes all...
- Section 13403.
“Personal representative” means the personal representative of the decedent or, if there is no personal representative appointed, qualified and acting within this state, any person...
- Section 13404.
“Transfer” means the inclusion of any property or other interest included in the gross estate of a decedent.(Amended by Stats. 2000, Ch. 363, Sec. 4....
- Section 13405.
“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.)
- Section 13406.
“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,...
- Section 13407.
“Resident” or “resident decedent” means a decedent who was domiciled in California at his or her death.(Added by Stats. 1982, Ch. 1535, Sec. 15.)
- Section 13408.
“Nonresident” or “nonresident decedent” means a decedent who was domiciled outside of California at his or her death.(Added by Stats. 1982, Ch. 1535, Sec. 15.)
- Section 13409.
“Gross estate” means “gross estate” as defined in Section 2031 of the United States Internal Revenue Code of 1954, as amended or renumbered.(Added by Stats....
- Section 13410.
“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...
- Section 13411.
“Federal credit” means the maximum amount of the credit for state death taxes allowed by Section 2011 of the United States Internal Revenue Code of...
Last modified: October 22, 2018