Chapter 2 - Gift Tax
- Article 1 - Definitions (§§ 15103 — 15118)
- Article 2 - Imposition and Computation of Tax (§§ 15204 — 15211)
- Article 3 - Community, Quasi-Community, and Separate Property (§§ 15301 — 15310)
- Article 4 - Annual Exemptions (§§ 15401 — 15402)
- Article 4.1 - Specific Exemption (§§ 15421 — 15427)
- Article 4.2 - Charitable Exemption (§§ 15441 — 15442.8)
- Article 4.3 - Intangible Exemption (§§ 15451 — 15451.1)
- Article 5 - Valuation (§§ 15551 — 15558.2)
- Article 6 - Donor's Return (§§ 15651 — 15656.6)
- Article 6.1 - Donee's or Trustee's Return (§§ 15671 — 15672)
- Article 6.2 - Donors and Donees in Armed Forces (§ 15675)
- Article 6.3 - Penalties (§ 15681)
- Article 7 - Determination of Tax (§§ 15801 — 15807)
- Article 8 - Payment of Tax (§§ 15901 — 15906)
- Article 8.3 - Interest and Penalties (§ 15961)
- Article 8.5 - Collection of Tax Lien (§§ 16066 — 16068)
- Article 8.6 - Withholding by Third Persons (§ 16101)
- Article 9 - Refunds (§§ 16221 — 16223.1)
- Article 9.1 - Suit for Refund (§ 16251)
- Article 11 - Administration (§ 16563)