California Legal Codes and Statutes

§ 13409

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

“Gross estate” means “gross estate” as defined in Section 2031 of the United States Internal Revenue Code of 1954, as amended or renumbered.

Cite this section

Cal. Rev. & Tax. Code § 13409 (2026)
https://ca.codecond.com/codes/rtc/division-2-other-taxes/part-8-prohibition-of-gift-and-death-taxes/chapter-2-definitions/section-13409

Other sections in Chapter 2 - Definitions

§ 13401§ 13402§ 13403§ 13404§ 13405§ 13406§ 13407§ 13408§ 13409§ 13410§ 13411

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