§ 13401. Tax Imposed—in General.

Source: https://govt.westlaw.com/calregs/Document/IE60AB1934C8311EC89E5000D3A7C4BC3?viewType=FullText&originationContext=documenttoc&transitionType=CategoryPageItem&contextData=(sc.Default)

The Inheritance Tax Law reaches every receipt or succession to real or personal property subject to the law, and any right or interest therein or income therefrom, whether in trust or otherwise, to the extent that the receipt or succession is effected by any transfer subject to the law.

Credits

Note: Reference: Section 13401, Revenue and Taxation Code.