Chapter 1. Inheritance Tax›Article 5.2. Intangibles Exemption

§ 13851.2. Foreign State or Country.

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/IE76D4ED34C8311EC89E5000D3A7C4BC3?viewType=FullText&originationContext=documenttoc&transitionType=CategoryPageItem&contextData=(sc.Default)

For the purpose of the Inheritance Tax Law the term “foreign state or country” means any jurisdiction other than one embraced within the United States.

Get a plain-English answer with a citation back to this text.

Ask AI about this code

Export this section

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

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

GoCodebook provides public access, search, citation, multilingual explanation, and practical interpretation of legally adopted building regulations. It is not a substitute for the official ICC or California code publications.