California Statutes
§ 13301. — 13301. (Repealed and added June 8, 1982, by initiative Proposition 6. )
California § 13301.
JurisdictionCalifornia
Code RTCRevenue and Taxation Code - RTC
Div. 2.DIVISION 2. OTHER TAXES
Part 8.PART 8. PROHIBITION OF GIFT AND DEATH TAXES
Ch. 1.CHAPTER 1. Imposition of Tax
This text of California § 13301. (13301. (Repealed and added June 8, 1982, by initiative Proposition 6. )) is published on Counsel Stack Legal Research, covering California primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.
Bluebook
Cal. Revenue and Taxation Code - RTC Code § 13301. (2026).
Text
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.
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Related
Milton H. Greene Archives, Inc. v. CMG Worldwide, Inc.
568 F. Supp. 2d 1152 (C.D. California, 2008)
Legislative History
Repealed and added June 8, 1982, by initiative Proposition 6.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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Bluebook (online)
California § 13301., Counsel Stack Legal Research, https://law.counselstack.com/statute/ca/RTC/13301..