Cal. Rev. & Tax. Code § 13301

Current through the 2023 Legislative Session.

Section 13301 - No gift or death taxes

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.

Ca. Rev. and Tax. Code § 13301

Repealed and added June 8, 1982, by initiative Proposition 6. Reenacted, in identical language, by Stats. 1982, Ch. 1535, Sec. 15.