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Cal. Revenue and Taxation Code § 13301

Cal. Revenue and Taxation Code § 13301

California · California Revenue and Taxation Code · Status: effective

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Cal. Revenue and Taxation Code § 13301, California, version 1 as recorded 2026-07-25, yourstate.us, https://yourstate.us/provision/920202
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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.