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Cal. Rev. & Tax. Code § 13406

Definitions

Applied in 1 court decision — leading case California v. Texas (1982)

Most recently applied in California v. Texas (September 1982)

Added by Stats. 1982, Ch. 1535, Sec. 15.

“Transferee” means any person to whom a transfer is made, and includes any legatee, devisee, heir, next of kin, grantee, donee, vendee, assignee, successor, survivor, or beneficiary.

Official source: California Legislative Information. Reproduced from public-domain California statutes; confirm against the official source for the current text. Not legal advice.