§ 13303. Property—in General.

Source: https://govt.westlaw.com/calregs/Document/IE5D98F734C8311EC89E5000D3A7C4BC3?viewType=FullText&originationContext=documenttoc&transitionType=CategoryPageItem&contextData=(sc.Default)

In general, property subject to the Inheritance Tax Law includes any real or personal property, and any right or interest therein or income therefrom, the receipt or succession to which may be taxed under the Inheritance Tax Law and under the Constitutions of this State and the United States.

Note: For the describing of property on form IT-22, Inheritance Tax Declaration, see Section 14501.1.

Credits

Note: Authority cited for Subchapter 1 (Sections 13303 through 14813, not consecutive): Section 14740, Revenue and Taxation Code. Reference: Sections 13303 and 14501, Revenue and Taxation Code.

History

1. Repealer of Subchapter 1 (Sections 13303(a) through 14813-14814, not consecutive) and new Subchapter 1 (Sections 13303 through 14813, not consecutive) filed 9-22-78 as procedural and organizational; designated effective 12-1-78 (Register 78, No. 38). For history of former Subchapter 1, see Registers 59, No. 20; 68, No. 27; 69, No. 47; 71, No. 11; 72, No. 18; 73, No. 15; 75, No. 17; 76, Nos. 5, 18, 43 and 51; 77, No. 35; and 78, Nos. 8 and 23.

2. Editorial correction (Register 78, No. 42).