18 CA Adc T. 18, Div. 2.5, Chap. 1, Refs & Annos

Foreword

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