California Probate Code Section 13050

General provisions section 13050. 1 any property or interest or lien thereon which at the time of the decedent s death was held by the decedent as a joint tenant or in which the decedent had a life or other interest terminable upon the decedent s death or which was held by the decedent and passed to the decedent s surviving spouse pursuant to section 13500 shall be excluded in determining the property or estate of the decedent or its value. Division 8 disposition of estate without administration.

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