There is a newer version of the California Code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 10 - Disposition of Proceeds
Section 14301.
CA Rev & Tax Code § 14301 (2016) What's This?
14301. All taxes and other money collected under this part and received by the Treasurer shall be deposited in the State Treasury to the credit of the Estate Tax Fund, which fund is hereby created.
(Added by Stats. 1982, Ch. 1535, Sec. 15.)
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