Article 2. Imposition and Computation of Inheritance Tax
California Code of Regulations, Title 18 — Division 2.5. State Controller · 2026 edition · updated 2026-10-05 · California
Sections in this part
- § 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.
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