Cal. Code Regs. tit. 18 § 13303.9
Current through Register 2024 Notice Reg. No. 50, December 13, 2024
The term "future interest" includes a remainder or other estate or interest in property, whether vested or contingent, the right to the use, possession, or enjoyment of which is limited to commence at, or is postponed to some future date or time.
Cal. Code Regs. Tit. 18, § 13303.9
Note: Reference: Section 13303, Revenue and Taxation Code.