California Statutes
§ 13301. — 13301. (Repealed and added June 8, 1982, by initiative Proposition 6. )
California·Code RTC Revenue 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
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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California § 13301. (13301. (Repealed and added June 8, 1982, by initiative Proposition 6. )) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.
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Legislative History
Repealed and added June 8, 1982, by initiative Proposition 6. Reenacted, in identical language, by Stats. 1982, Ch. 1535, Sec. 15.