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Chapter 1. Inheritance Tax›Article 6. Valuation

§ 13951.9. Insurance.

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/IE79326534C8311EC89E5000D3A7C4BC3?viewType=FullText&originationContext=documenttoc&transitionType=CategoryPageItem&contextData=(sc.Default)

The value of life, accident, or war risk insurance is the full amount of the proceeds thereof subject to the Inheritance Tax Law (see Sections 13722 through 13724.1 and Revenue and Taxation Code Sections 13721 through 13724 and 13861).

Note: Reference: Section 13951, 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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