Chapter 1 - Inheritance Tax

  1. Article 1 - Definitions (§ 13303 to 13309)
  2. Article 2 - Imposition and Computation of Inheritance Tax (§ 13401 to 13411)
  3. Article 2.1 - Imposition and Computation of Additional Tax (§ 13441 to 13442)
  4. Article 3 - Community Property (§ 13551 to 13556)
  5. Article 4 - Transfers by Will and Laws of Succession (§ 13601 to 13603)
  6. Article 4.1 - Homestead and Family Allowance (§ 13621 to 13622)
  7. Article 4.2 - Inter Vivos Transfers (§ 13641 to 13648.2)
  8. Article 4.3 - Joint Tenancies (§ 13671 to 13671.50)
  9. Article 4.4 - Powers of Appointment (§ 13692 to 13697)
  10. Article 4.5 - Insurance (§ 13722 to 13724.4)
  11. Article 5 - Specific Exemptions (§ 13801 to 13805)
  12. Article 5.1 - Charitable Exemption (§ 13841 to 13842.8)
  13. Article 5.2 - Intangibles Exemption (§ 13851 to 13851.2)
  14. Article 5.3 - Pension Exemption (§ 13880)
  15. Article 6 - Valuation (§ 13951 to 13957)
  16. Article 6.1 - Deductions (§ 13982 to 13988.6)
  17. Article 7 - Previously Taxed Property Credit (§ 14051 to 14051.1)
  18. Article 7.1 - Gift Tax (§ 14071)
  19. Article 8 - Payment of Tax (§ 14103 to 14104.1)
  20. Article 8.1 - Tax Receipt (§ 14143 to 14143.50)
  21. Article 8.2 - Deferment of Payment (§ 14171)
  22. Article 8.3 - Tax Compromises (§ 14191 to 14213)
  23. Article 9 - Collection of Tax Lien (§ 14301)
  24. Article 9.1 - Withholding of Tax by Third Persons (§ 14341 to 14345.1)
  25. Article 10 - Refunds (§ 14371 to 14372.1)
  26. Article 11 - Estates in Probate (§ 14501 to 14515)
  27. Article 11.1 - Proceeding Initiated by Controller (§ 14533 to 14533.1)
  28. Article 11.2 - Proceeding Initiated by Interested Party (§ 14551)
  29. Article 11.3 - Tax Determination by the Controller (§ 14560 to 14563.1)
  30. Article 12 - Court Jurisdiction (§ 14651 to 14653.1)
  31. Article 13 - Administration (§ 14732)
  32. Article 13.1 - Inheritance Tax Referees (§ 14772 to 14772.2)
  33. Article 13.2 - County Treasurers (§ 14791)
  34. Article 13.3 - Inspection of Records (§ 14813)

State regulations are updated quarterly; we currently have two versions available. Below is a comparison between our most recent version and the prior quarterly release. More comparison features will be added as we have more versions to compare.

No prior version found.