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2017 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 13301.
Universal Citation: CA Rev & Tax Code § 13301 (2017)
13301.
Neither the state nor any political subdivision of the state shall impose any gift, inheritance, succession, legacy, income, or estate tax, or any other tax, on gifts or on the estate or inheritance of any person or on or by reason of any transfer occurring by reason of a death.
(Repealed and added June 8, 1982, by initiative Proposition 6. Reenacted, in identical language, by Stats. 1982, Ch. 1535, Sec. 15.)
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