Statute · California Revenue and Taxation Code
Cal. Rev. & Tax. Code § 13301 — Imposition of Tax
Cal. Rev. & Tax. Code § 13301
- Type
- Statute
- Source
- California Revenue and Taxation Code
- Jurisdiction
- California
- Current through
- Nov 2, 2026 (California Legislative Counsel)
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.
Citator
Cal. Rev. & Tax. Code § 13301 — Imposition of Tax is in force in the current edition of the Code, and nothing recorded condemns it.
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.