Subchapter 6.5 - Rules and Regulations Relating to California Estate Tax
- Article 1 - Imposition of Tax (§ 1138.10 to 1138.18)
- Article 2 - Definitions (§ 1138.20 to 1138.29)
- Article 3 - Estate Tax Returns (§ 1138.30 to 1138.38)
- Article 3.5 - Penalties (§ 1138.40 to 1138.42)
- Article 4 - Deficiency Determination (§ 1138.50)
- Article 5 - Payment of Tax (§ 1138.60 to 1138.68)
- Article 5.5 - Interest (§ 1138.70 to 1138.74)
- Article 6 - Refunds (§ 1138.80)
- Article 7 - Lien of Tax (§ 1138.90)
- Article 8 - Inspection of Records (§ 1139)
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