Chapter 1. Inheritance Tax
- 18 CA Adc D. 2.5, Ch. 1, Refs & Annos
- Article 1. Definitions
- Article 2. Imposition and Computation of Inheritance Tax
- Article 2.1. Imposition and Computation of Additional Tax
- Article 3. Community Property
- Article 4. Transfers by Will and Laws of Succession
- Article 4.1. Homestead and Family Allowance
- Article 4.2. Inter Vivos Transfers
- Article 4.3. Joint Tenancies
- Article 4.4. Powers of Appointment
- Article 4.5. Insurance
- Article 5. Specific Exemptions
- Article 5.1. Charitable Exemption
- Article 5.2. Intangibles Exemption
- Article 5.3. Pension Exemption
- Article 6. Valuation
- Article 6.1. Deductions
- Article 7. Previously Taxed Property Credit
- Article 7.1. Gift Tax
- Article 8. Payment of Tax
- Article 8.1. Tax Receipt
- Article 8.2. Deferment of Payment
- Article 8.3. Tax Compromises
- Article 9. Collection of Tax Lien
- Article 9.1. Withholding of Tax by Third Persons
- Article 10. Refunds
- Article 11. Estates in Probate
- Article 11.1. Proceeding Initiated by Controller
- Article 11.2. Proceeding Initiated by Interested Party
- Article 11.3. Tax Determination by the Controller
- Article 12. Court Jurisdiction
- Article 13. Administration
- Article 13.1. Inheritance Tax Referees
- Article 13.2. County Treasurers
- Article 13.3. Inspection of Records