California Code of Regulations
Title 18 - Public Revenues
Division 2.5 - State Controller
Chapter 1 - Inheritance Tax
- 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
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