California Revenue and Taxation Code CHAPTER 1 - Imposition of Tax

• Section 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,...
• Section 13302.
  Notwithstanding the provisions of Section 13301, whenever a federal estate tax is payable to the United States, there is hereby imposed a California estate tax...
• Section 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  The Legislature shall provide for the collection and administration of the tax imposed by Section 13302.(Repealed and added June 8, 1982, by initiative Proposition 6....
• Section 13303.a.
  In a case where a decedent leaves property having a situs in this state, and leaves other property having a situs in another state, or...
• Section 13304.
  In a case where the gross estate of a decedent includes property having a situs in this state, and includes other property having a situs...

Last modified: October 22, 2018