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Title 18. Public Revenues
Division 2.5. State Controller
Chapter 1. Inheritance Tax
Article 5. Specific Exemptions
§ 13801. Specific Exemption—in General.
§ 13801.1. Specific Exemption Applicable.
§ 13801.2. Several Transfers to Same Person.
§ 13801.3. Independent Gift and Power of Appointment to Same Person.
§ 13805. California Marital Exemption or Exclusion.