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Chapter 1. Inheritance Tax›Article 2. Imposition and Computation of Inheritance Tax

§ 13403.1. Rates Applicable to Transfers by Will or Succession.

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/IE68586E34C8311EC89E5000D3A7C4BC3?viewType=FullText&originationContext=documenttoc&transitionType=CategoryPageItem&contextData=(sc.Default)

Where property was transferred by will or pursuant to the laws of succession, the rates of taxation applicable are those in effect at the date of the decedent's death.

Note: Reference: Section 13403, 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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