Chapter 1. Inheritance Tax | Midpage

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California Code of Regulations

Division 2.5. State Controller

Chapter 1. Inheritance Tax

Chapter 1. Inheritance Tax

State of California

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