(1) When proceeds are payable to a named beneficiary if the aggregate paid by the company is not in excess of $5,000.

(2) Subject to the notice under subdivision (9), and in situations other than those indicated in subdivisions (3), (4), (5) and (6), when payable to a named beneficiary if the aggregate paid by the company to the beneficiary is over $5,000 but not in excess of $25,000, and if the company can affirm that to its knowledge the total amount of insurance written by all companies on the life of the decedent does not exceed $50,000.

(3) When payable to the surviving spouse of the decedent with a date of death on or after January 1, 1981 in any amount, provided that notice under subdivision (9) be given of payment in excess of $100,000.

(4) Subject to the notice under subdivision (9) when payable to the surviving spouse of a decedent with a date of death prior to January 1, 1981, if the aggregate paid by the company does not exceed $25,000 plus 50 percent of any proceeds in excess of $25,000.

(5) Subject to the notice under subdivision (9) when payable to a child of the decedent if the aggregate paid by the company does not exceed $25,000 plus 50 percent of any proceeds in excess of $25,000.

(6) Subject to the notice under subdivision (9) of amounts over $2,000, when payable to the estate of a decedent or the executor or administrator of decedent's estate in any amount, if the company has obtained a certified copy of letters testamentary or letters of administration issued in a probate proceeding by a California court to a California resident executor or administrator.

(7) When payable in any amount and the company has obtained a certified copy of the decedent's death certificate which contains entries showing the death to have occurred outside the State of California and that the last usual residence of the decedent was in a state of the United States other than California and the length of stay therein was not less than two years.

(8) When payable in any amount and the company has either not obtained a death certificate, or having obtained one, it shows that the decedent died outside the State of California but is indeterminate as to his last usual residence or length of stay therein, and the company has obtained an affidavit of residence stating that the decedent died outside the State of California, that he or she was a legal resident of a state of the United States other than California and that he or she was not present in California for a period longer than six months during the last two years of his life.

(9) Payments authorized in the situations described in subdivisions (a)(2), (3), (4), (5) and (6), are subject to the condition that notice of such payment is sent to the District Office of the Division of Tax Administration-Inheritance Tax serving the county of which the decedent was a resident, within 35 days after the date of such payment. (See Section 14732 for counties comprising each district.) The notice must indicate the number of the insurance policy, name of the insuring company, nature and type of the policy, name of the insured decedent and residence at time of death, name and residence of beneficiary and beneficiary's relationship to the decedent, the face value of the policy, the amount payable, the amount paid to the beneficiary and the amount retained for future payment, if any.

(10) When the policy is not owned by the insured decedent at death, payment may be made to a named beneficiary if the aggregate is not in excess of $5,000, or pursuant to the circumstances described in subdivisions (a)(3), (4) and (5) and subject to notice under subdivision (a)(9). Payment of all other amounts are subject to the provisions of Revenue and Taxation Code Section 14345. The request for consent to transfer will be processed in the District Office of the Division of Tax Administration-Inheritance Tax serving the county of decedent's residence. See Section 14732 for counties comprising each district. To facilitate processing the request should include the policy number, name and last residence of the insured decedent, name of the beneficiary, relationship of the beneficiary to the decedent, the amount payable, name of the policy owner, relationship of the owner to the insured, effective date of the current ownership, whether the owner was the original applicant, how ownership was acquired, the extent to which consideration may have been given by the owner to the insured, whether the insured retained any incidents of ownership or policy rights, and the extent to which the insured may have paid the premiums on the policy.

(1) If the transferee entitled thereto is the spouse of the decedent, payments may be made without limit.

(2) If the transferee entitled thereto is the lineal ancestor or lineal issue of the decedent, i.e., parent, grandparent, child, grandchild, etc., payments may be made in a total amount not in excess of $15,000.

(3) If the transferee entitled thereto is the brother, sister or descendant of a brother or sister of the decedent, payments may be made in a total amount not in excess of $7,500.

(4) If the transferee entitled thereto is not in any of the foregoing classes, payments may be made in a total amount not in excess of $2,000.