Cal. Code Regs. tit. 18 § 13987.1
Current through Register 2024 Notice Reg. No. 50, December 13, 2024
The amount of the California inheritance tax paid or payable by any transferee of property is not allowable as a deduction. However, if the decedent was a recipient of property left by a predeceased person, and had failed to pay any California inheritance tax on the transfer prior to his death, the amount of the tax which was a lien on the property at the date of his death, together with any interest then accrued thereon, may be allowed as a deduction.
NOTE: Reference: Section 13987, Revenue and Taxation Code.
Cal. Code Regs. Tit. 18, § 13987.1