Chapter 1. Inheritance Tax›Article 6.1. Deductions

§ 13983.4. Outlawed Obligation.

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/IE7FCE4A34C8311EC89E5000D3A7C4BC3?viewType=FullText&originationContext=documenttoc&transitionType=CategoryPageItem&contextData=(sc.Default)

An obligation of a decedent on which the statute of limitations had run on or prior to the date of the death of the decedent is not allowable as a deduction.

Note: Reference: Section 13983, 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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