DIVISION 2. OTHER TAXES 6001-61050›PART 8. PROHIBITION OF GIFT AND DEATH TAXES 13301-14302›CHAPTER 1. Imposition of Tax 13301-13304

§ 13301

California Revenue and Taxation Code · 2026-09 edition · updated 2026-10-03 · California

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(Repealed and added June 8, 1982, by initiative Proposition 6.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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California Revenue and Taxation Code

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