California housing & land-use law
California Code of Regulations, Title 18 — Division 2.5. State Controller
California housing and land-use law as enacted — the statewide floor local ordinances are written against.
- Edition
- 2026
- Last updated
- 2026-10-05
- Contents
- 2 chapters · 383 sections
- Jurisdiction
- California
Contents
▸Chapter 1. Inheritance Tax
Overview▸Article 1. Definitions
Overview- § 13303. Property—in General.
- § 13303.1. Property of Resident Transferors.
- § 13303.2. Property of Nonresident Transferors.
- § 13303.3. Intangible Personal Property.
- § 13303.4. Residence.
- § 13303.5. Residence of Married Women and Minors.
- § 13303.6. Resident.
- § 13303.7. Nonresident.
- § 13303.8. Joint Tenancy.
- § 13303.9. Future Interest.
- § 13303.10. Cemetery Property.
- § 13303.11. Tax-Exempt Securities.
- § 13304. Transfer.
- § 13304.1. Complete Transfer.
- § 13304.2. Incomplete Transfer.
- § 13306. Transferee Under a Trust.
- § 13309. Transferee Under Section 228 or 229 of Probate Code.
▸Article 2. Imposition and Computation of Inheritance Tax
Overview- § 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.
▸Article 2.1. Imposition and Computation of Additional Tax
▸Article 4. Transfers by Will and Laws of Succession
Overview- § 13601. Transfer by Will Pursuant to Agreement.
- § 13601.1. Misappropriated, Destroyed, or Depreciated Property.
- § 13601.2. Agreement Extrinsic to Will Limiting Estate Given.
- § 13601.3. Forgiveness of Debt.
- § 13601.4. Tax Free Bequest.
- § 13601.5. Transfer by Laws of Succession.
- § 13601.6. Agreement or Assignment by Legatee or Heir.
- § 13603. Bequest or Devise to Executor.
▸Article 4.1. Homestead and Family Allowance
▸Article 4.2. Inter Vivos Transfers
Overview- § 13641. Consideration in Money or Money's Worth.
- § 13642. Contemplation of Death.
- § 13644. Transfer in Trust with Reservation of Income for Life.
- § 13644.1. Annuity Contract Plus Single Premium Life Policy.
- § 13646. Transfer with Reservation of Power to Revoke or Control.
- § 13646.1. Transfer with Reservation of Possibility of Reverter.
- § 13647. Advancement.
- § 13648. Joint Life and Survivorship Annuity.
- § 13648.1. Refund Annuity.
- § 13648.2. U. S. Savings Bond Payable on Death of One Person to Another.
▸Article 4.3. Joint Tenancies
Overview- § 13671. Contribution Claim by Surviving Joint Tenant.
- § 13671.1. Examples of Joint Tenancy Between Three or More Persons.
- § 13671.2. U.S. Savings Bond Purchased in Two Names.
- § 13671.3. Joint Trustee Accounts of Husband and Wife.
- § 13671.50. Conversion of Community Property into Joint Tenancy Between Husband and Wife.
▸Article 4.4. Powers of Appointment
Overview- § 13692. Powers of Appointment—in General.
- § 13692.1. Powers of Appointment—Nature and Scope.
- § 13692.2. Definition of “General Power of Appointment.”
- § 13692.3. Powers Limited by an Ascertainable Standard.
- § 13692.4. Powers Joint with Creator of Power.
- § 13692.5. Powers Joint with Person Having an Adverse Interest.
- § 13692.6. Joint Powers Allocated to Fractional Portions of Property.
- § 13693. Limited Powers of Appointment.
- § 13694. Gift of Power of Appointment.
- § 13696. General Power of Appointment Held at Death by Deceased Donee.
- § 13697. Inter Vivos Exercise, Release, Lapse and Disclaimer of Powers.
▸Article 4.5. Insurance
Overview- § 13722. Insurance Payable to Estate.
- § 13723. Insurance Payable to Named Beneficiaries.
- § 13724. Insurance Paid from Community Funds, Date of Death Prior to January 1, 1981.
- § 13724.1. Insurance Paid Partly from Community and Partly from Separate Funds, Date of Death …
- § 13724.2. Insurance Paid from Separate Funds, Date of Death Prior to January 1, 1981.
- § 13724.3. Insurance Payable to Spouse, Date of Death on or After January 1, 1981.
- § 13724.4. Proceeds of Life Insurance on Prior Decedent Payable to Present Decedent.
▸Article 5.1. Charitable Exemption
Overview- § 13841. Transfers to State of California.
- § 13841.1. Transfers to United States.
- § 13841.2. Transfers to Public Corporations.
- § 13842. Charitable Organization.
- § 13842.1. Charitable Transfer Generally.
- § 13842.2. Religious Charitable Transfer.
- § 13842.3. Transfer for Care of Cemetery Plot.
- § 13842.4. Educational Charitable Transfer.
- § 13842.5. Transfers for Indigent and Dependent People.
- § 13842.6. Transfers for Benefit of Animals.
- § 13842.7. Transfer for Promotion of Political Purposes.
- § 13842.8. Proof Required.
▸Article 5.2. Intangibles Exemption
▸Article 5.3. Pension Exemption
▸Article 6. Valuation
Overview- § 13951. Market Value.
- § 13951.1. Real Property—in General.
- § 13951.2. Local Assessed Value.
- § 13951.3. Securities—in General.
- § 13951.4. Listed Securities and Unlisted Securities Traded on Open Market.
- § 13951.5. Additional Factors in Valuation of Listed and Traded Securities.
- § 13951.6. Untraded and Closely Owned Securities.
- § 13951.7. Good Will—General Method of Valuing.
- § 13951.8. Other Factors Considered in Valuing Good Will.
- § 13951.9. Insurance.
- § 13951.10. Notes and Accounts Receivable.
- § 13951.11. Interest in Business.
- § 13951.12. Patent, Trademark, or Copyright.
- § 13951.13. Growing Crop.
- § 13952. Limited Estates, Future Estates, Contingent Estates, Annuities (Other than Annuity Co…
- § 13952.1. Estates, Income and Annuities for Life of One Person.
- § 13952.2. Estates, Income and Annuities for Joint Lives of Several Persons.
- § 13952.3. Life Estate, Successive Life Estate and Remainder.
- § 13952.4. Estates, Income and Annuities for Period of Years.
- § 13952.5. Deferred Bequest.
- § 13952.6. Present Value of Annuity Exceeding Value of Annuity Fund.
- § 13952.7. Remainder.
- § 13952.8. Annuity Contract.
- § 13952.9. Joint Life and Survivorship Annuity Contract.
- § 13952.10. Refund Annuity Contract.
- § 13953. Tables.
- § 13953.1. Decedents with Date of Death on or After November 10, 1969 and Before January 1, 19…
- § 13956. Contingent Encumbrances and Contingencies.
- § 13957. Open-Space Land.
▸Article 6.1. Deductions
Overview- § 13982. Apportionment of Deductions—in General.
- § 13982.1. Nonresident Decedent.
- § 13983. Unsecured Obligation.
- § 13983.1. Secured Obligation.
- § 13983.2. Joint and Several Obligation.
- § 13983.3. Contingent Obligation.
- § 13983.4. Outlawed Obligation.
- § 13986. Expenses of Funeral and Last Illness.
- § 13987. State and Local Taxes and Assessments—in General.
- § 13987.1. California Inheritance Tax.
- § 13987.2. Gift Taxes.
- § 13988. Compensation of Executor Provided by Will.
- § 13988.1. Executor or Administrator Who Acts as His Own Attorney.
- § 13988.2. Statutory Commissions and Fees on Community Property.
- § 13988.3. Nondeductible Statutory Commissions and Fees.
- § 13988.4. Losses on Sale of Property.
- § 13988.5. Miscellaneous Deductible Expenses of Administration.
- § 13988.6. Nondeductible Expenses of Administration.
▸Article 7. Previously Taxed Property Credit
▸Article 7.1. Gift Tax
▸Article 8.1. Tax Receipt
▸Article 8.2. Deferment of Payment
▸Article 9. Collection of Tax Lien
▸Article 9.1. Withholding of Tax by Third Persons
▸Article 11.1. Proceeding Initiated by Controller
▸Article 11.2. Proceeding Initiated by Interested Party
▸Article 11.3. Tax Determination by the Controller
▸Article 13. Administration
▸Article 13.1. Inheritance Tax Referees
▸Article 13.2. County Treasurers
▸Article 13.3. Inspection of Records
▸Chapter 2. Gift Tax
Overview▸Article 1. Definitions
Overview- § 15103. Property—in General.
- § 15103.1. Property of Resident Donors.
- § 15103.2. Property of Nonresident Donors.
- § 15103.3. Intangible Personal Property.
- § 15103.4. Residence.
- § 15103.5. Residence of Married Women and Minors.
- § 15103.6. Resident.
- § 15103.7. Nonresident.
- § 15103.8. Joint Tenancy.
- § 15103.9. Future Interest.
- § 15103.10. Tax-Exempt Securities.
- § 15104. Transfers—in General.
- § 15104.1. Cessation of Donor's Dominion or Control.
- § 15104.2. Transfer of Community Property into Joint Tenancy, or Vice Versa.
- § 15104.3. Transfer of Separate Property into Joint Tenancy.
- § 15104.4. Transfer of Joint Tenancy Property to Third Person.
- § 15104.5. Release of Debt.
- § 15104.6. Permitting Statute of Limitations to Run on Obligation.
- § 15104.7. Transfer of Corporate Property.
- § 15104.8. Transfers in Trust.
- § 15104.9. Life Insurance.
- § 15104.10. Purchase of Annuity.
- § 15104.11. Transfer for Rendition of Service to Third Person.
- § 15104.12. Transfers by or to Children.
- § 15104.13. Transfers by or for Mental Incompetents.
- § 15104.50. Transfer Between Spouses of Real Property Owned by Husband and Wife in Joint Tenan…
- § 15104.51. Transfer to Third Person of Real Property Owned by Husband and Wife in Joint Tenan…
- § 15106. Transfer for Inadequate Consideration.
- § 15109. Donee.
- § 15118. “Net Gifts” Defined.
▸Article 2. Imposition and Computation of Tax
▸Article 3. Community, Quasi-Community, and Separate Property
Overview- § 15301. Transfer of Community Property to One Spouse.
- § 15301.50. Transfer of Quasi-Community Property to One Spouse.
- § 15302. Transfer of Community Property to Third Person.
- § 15302.50. Transfer of Quasi-Community Property to Third Person.
- § 15303.50. Transfer of Quasi-Community Property into Community Property or Other Equal Owners…
- § 15306. Presumption.
- § 15310. Transfer of Separate Property Between Spouses.
▸Article 4. Annual Exemptions
▸Article 4.2. Charitable Exemption
Overview- § 15441. Gifts to State of California.
- § 15441.1. Gifts to United States.
- § 15441.2. Gifts to Public Corporations.
- § 15442. Charitable Organization.
- § 15442.1. Charitable Gift Generally.
- § 15442.2. Religious Charitable Gift.
- § 15442.3. Gift for Care of Cemetery Plot.
- § 15442.4. Educational Charitable Gift.
- § 15442.5. Gifts for Indigent and Dependent People.
- § 15442.6. Gifts for Benefit of Animals.
- § 15442.7. Gift for Promotion of Political Purposes.
- § 15442.8. Proof Required.
▸Article 4.3. Intangible Exemption
▸Article 5. Valuation
Overview- § 15551. Market Value.
- § 15551.1. Encumbrances and Liens.
- § 15551.2. Community Property Transferred to Spouse.
- § 15551.3. Separate Property Transferred into Community.
- § 15551.4. Real Property—in General.
- § 15551.5. Local Assessed Value.
- § 15551.6. Securities—in General.
- § 15551.7. Listed Securities and Unlisted Securities Traded on Open Market.
- § 15551.8. Additional Factors in Valuation of Listed and Traded Securities.
- § 15551.9. Untraded and Closely Owned Securities.
- § 15551.10. Interest and Dividends.
- § 15551.11. Good Will—General Method of Valuing.
- § 15551.12. Other Factors Considered in Valuing Good Will.
- § 15551.13. Notes and Accounts Receivable.
- § 15551.14. Interest in Business.
- § 15551.15. Patent, Trademark, or Copyright.
- § 15551.16. Growing Crop.
- § 15552. Limited Estates, Future Estates, Contingent Estates, Annuities (Other than Annuity Co…
- § 15552.1. Estates, Income and Annuities for Life of One Person.
- § 15552.2. Estates, Income and Annuities for Joint Lives of Several Persons.
- § 15552.3. Life Estate, Successive Life Estate and Remainder.
- § 15552.4. Estates, Income and Annuities for Period of Years.
- § 15552.5. Deferred Gift.
- § 15552.6. Present Value of Annuity Exceeding Value of Annuity Fund.
- § 15552.7. Remainder.
- § 15552.8. Tables.
- § 15552.9. Gifts Made on or After November 10, 1969 and Before January 1, 1975.
- § 15556. Contingent Encumbrances and Contingencies.
- § 15558. Purchase of Single Payment Contract for Another.
- § 15558.1. Assignment of Annuity Contract.
- § 15558.2. Assignment, or Designation of Beneficiary, of Life Insurance Contract.
▸Article 6. Donor's Return
Overview- § 15651. Persons Required to File.
- § 15651.1. NO Joint Filing.
- § 15651.2. Time and Place of Filing Return.
- § 15653. Death or Incompetency of Donor.
- § 15653.1. Return by Agent.
- § 15654. Failure to Make Return, False or Fraudulent Return.
- § 15656. Form of Return.
- § 15656.1. Description of Property Listed on Return.
- § 15656.2. Encumbrances and Deductions from Market Value.
- § 15656.3. Transfers of Community Property or Quasi-Community Property.
- § 15656.4. Separate Property Transferred into Community.
- § 15656.5. Donor's Records.
- § 15656.6. Supplemental Documents.
▸Article 6.1. Donee's or Trustee's Return
▸Article 6.2. Donors and Donees in Armed Forces
▸Article 6.3. Penalties
▸Article 7. Determination of Tax
Overview- § 15801. Deficiency Determination, Generally.
- § 15801.1. Time for Determination, General.
- § 15802. Time for Determination, False or Fraudulent Return or Unreported Gifts.
- § 15803. Erroneous Determination, Time for Change.
- § 15804. Notice of Determination.
- § 15807. Amendment of Determinations, Prior Year Gifts.
▸Article 8.3. Interest and Penalties
▸Article 8.6. Withholding by Third Persons
▸Article 9.1. Suit for Refund
▸Article 11. Administration