Revenue and Taxation Code section 13301

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.

Source: Section 13301, https://leginfo.legislature.ca.gov/faces/codes_displaySection.xhtml?lawCode=RTC§ionNum=13301. (accessed Apr. 24, 2025).

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Last Updated

Apr. 24, 2025

§ 13301’s source at ca.gov

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Location: https://california.public.law/codes/revenue_and_taxation_code_section_13301

Original Source: Section 13301, https://leginfo.legislature.ca.gov/faces/codes_displaySection.xhtml?lawCode=RTC§ionNum=13301. (last accessed Apr. 24, 2025).