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Article 2. Imposition and Computation of Inheritance Tax | Midpage
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California Code of Regulations
Title 18
Division 2.5. State Controller
Chapter 1. Inheritance Tax
Article 2. Imposition and Computation of Inheritance Tax
Article 2. Imposition and Computation of Inheritance Tax
State of California
13401
Tax Imposed--In General.
13401.1
Duty of Producing Evidence.
13402
Computation of Tax--In General.
13402.1
Method of Computation.
13402.2
Date of Death After 5:15 p.m., September 26, 1977--Examples.
13402.3
Examples: Date of Death After 8:25 p.m., September 30, 1978.
13403
Application of Exemptions or Exclusion.
13403.1
Rates Applicable to Transfers by Will or Succession.
13403.2
Rates Applicable to Transfers Inter Vivos.
13408
Several Transfers to Same Person.
13408.1
Independent Transfer and Power of Appointment to Same Person.
13409
Disclaimers.
13409.1
Other Agreements by Transferees or Heirs.
13411
Contingent or Conditional Transfer.