Chapter 1. Inheritance Tax›Article 1. Definitions

§ 13304.1. Complete Transfer.

California Code of Regulations, Title 18 — Division 2.5. State Controller · 2026 edition · updated 2026-10-05 · California

Source: https://govt.westlaw.com/calregs/Document/IE5FBBD734C8311EC89E5000D3A7C4BC3?viewType=FullText&originationContext=documenttoc&transitionType=CategoryPageItem&contextData=(sc.Default)

The term “complete transfer” includes any transfer under which the rights of the transferee are vested and the transferor does not reserve any power to revoke, terminate, alter, amend, revise, or change the interest of the transferee.

Credits

Note: Reference: Section 13304, Revenue and Taxation Code.

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▸Contents — California Code of Regulations, Title 18 — Division 2.5. State Controller

California Code of Regulations, Title 18 — Division 2.5. State Controller

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