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Section 7301. - 7301. For purposes of this chapter: (a) “Land” means any...
Section 7302. - 7302. Any person may offer land included within a transfer...
Section 7303. - 7303. The inheritance tax referee shall certify the appraised value...
Section 7304. - 7304. The secretary shall establish criteria to evaluate the significance...
Section 7305. - 7305. Upon receipt of the offer, the secretary shall notify...
Section 7306. - 7306. Upon acceptance of an offer of land pursuant to...
Section 7307. - 7307. Land accepted by the state pursuant to this chapter...
Section 7308. - 7308. Unless otherwise provided in the terms of acceptance or...
Section 7309. - 7309. Notwithstanding Section 14103 of the Revenue and Taxation Code,...