Chapter 1 - IMPOSITION OF TAX
- Section 13301 - No gift or death taxes
- Section 13302 - California estate tax
- Section 13303 - [First of two versions] Collection and administration
- Section 13303 - [Second of two versions] Apportioning maximum state death tax credit
- Section 13304 - Determination of portion of maximum state death tax credit allowable against federal estate tax on the total estate by the federal estate tax law that is attributable to the property having a situs in California