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California Code of Regulations (Last Updated: August 6, 2014) |
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Title 18. Public Revenues |
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Division 2.5. State Controller |
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Chapter 1. Inheritance Tax |
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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. |