Article 2 - Imposition and Computation of Inheritance Tax
- Section 13401 - Tax Imposed-in General
- Section 13401.1 - Duty of Producing Evidence
- Section 13402 - Computation of Tax-in General
- Section 13402.1 - Method of Computation
- Section 13402.2 - Date of Death After 5:15 P.M., September 26, 1977-Examples
- Section 13402.3 - Examples: Date of Death After 8:25 P.M., September 30, 1978
- Section 13403 - Application of Exemptions or Exclusion
- Section 13403.1 - Rates Applicable to Transfers by Will or Succession
- Section 13403.2 - Rates Applicable to Transfers Inter Vivos
- Section 13408 - Several Transfers to Same Person
- Section 13408.1 - Independent Transfer and Power of Appointment to Same Person
- Section 13409 - Disclaimers
- Section 13409.1 - Other Agreements by Transferees or Heirs
- Section 13411 - Contingent or Conditional Transfer