Revenue and Taxation Code § 13411
‹ § 13410§ 13501 ›Open in browserleginfo ↗13411.
“Federal credit” means the maximum amount of the credit for state death taxes allowed by Section 2011 of the United States Internal Revenue Code of 1954, as amended or renumbered in respect to a decedent’s taxable estate.
(Added by Stats. 1982, Ch. 1535, Sec. 15.)