Chapter 2. Gift Tax
- 18 CA Adc D. 2.5, Ch. 2, Refs & Annos
- Article 1. Definitions
- Article 2. Imposition and Computation of Tax
- Article 3. Community, Quasi-Community, and Separate Property
- Article 4. Annual Exemptions
- Article 4.1. Specific Exemption
- Article 4.2. Charitable Exemption
- Article 4.3. Intangible Exemption
- Article 5. Valuation
- Article 6. Donor's Return
- Article 6.1. Donee's or Trustee's Return
- Article 6.2. Donors and Donees in Armed Forces
- Article 6.3. Penalties
- Article 7. Determination of Tax
- Article 8. Payment of Tax
- Article 8.3. Interest and Penalties
- Article 8.5. Collection of Tax Lien
- Article 8.6. Withholding by Third Persons
- Article 9. Refunds
- Article 9.1. Suit for Refund
- Article 11. Administration