Revenue and Taxation Code - RTC
DIVISION 2. OTHER TAXES [6001 - 61050]
( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) PART 8. PROHIBITION OF GIFT AND DEATH TAXES [13301 - 14302]
( Part 8 repealed and added June 8, 1982, by initiative Proposition 6. ) CHAPTER 2. Definitions [13401 - 13411]
( Chapter 2 added by Stats. 1982, Ch. 1535, Sec. 15. ) 13410.
“Taxable estate” means the “taxable estate” as defined in Section 2051 of the United States Internal Revenue Code of 1954, as amended or renumbered.
(Added by Stats. 1982, Ch. 1535, Sec. 15.)