Rev. & Tax. Code, § 13404 · Chapter 2. Definitions

Rev. & Tax. Code, § 13404

Verbatim from the official edition

Text — As published in the Legislative Counsel's database, tables dated October 18, 2026 (pubinfo_2025.zip)

“Transfer” means the inclusion of any property or other interest included in the gross estate of a decedent.

Notes and commentary — not statutory text

History

Amended by Stats. 2000, Ch. 363, Sec. 4. Effective September 8, 2000.

Source of truth

Edition: As published in the Legislative Counsel's database, tables dated October 18, 2026 (pubinfo_2025.zip)
Official file: https://leginfo.legislature.ca.gov/faces/codes_displaySection.xhtml?lawCode=RTC&sectionNum=13404.
Text hash: sha256 4a472ffb1b510fd456858ad22976373836930b00103cb171804378939c168b99
Composed by: compose_ca.py 2026-10-22: the Legislative Counsel's CAML content files read by a tokenizer (caml_readers.reader_a); an independent xml.etree reading (caml_readers.reader_b) agrees on every section

Procedural information only. Not legal advice and not a substitute for the advice of an attorney. Confirm the current text with the official publisher before relying on it.