Chapter 1. Inheritance Tax›Article 5.1. Charitable Exemption
§ 13841.2. Transfers to Public Corporations.
California Code of Regulations, Title 18 — Division 2.5. State Controller · 2026 edition · updated 2026-10-05 · California
Transfers to public corporations include transfers to any county, city and county, city, or district of this State; to any housing authority created pursuant to the “Housing Authorities Law” of California; to the University of the State of California; and to the State Bar of California.
Note: Reference: Section 13841, Revenue and Taxation Code.
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