§ 13301
50 words·~1 min read·
/ca/revenue-and-taxation-code/13301A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
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.