There is a newer version of the California Code
2016 California Code
Revenue and Taxation Code - RTC
DIVISION 2 - OTHER TAXES
PART 8 - PROHIBITION OF GIFT AND DEATH TAXES
CHAPTER 1 - Imposition of Tax
Section 13303.
CA Rev & Tax Code § 13303 (2016) What's This?
13303. The Legislature shall provide for the collection and administration of the tax imposed by Section 13302.
(Repealed and added June 8, 1982, by initiative Proposition 6. See same-numbered section added by Stats. 1982, Ch. 1535.)
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