{"code":"RTC","codeName":"Revenue and Taxation Code","section":"13301","citation":"Rev. & Tax. Code, § 13301","status":"in-force","lawOn":"2026-09-28","headings":[{"name":"DIVISION 2. OTHER TAXES [6001. - 61050.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2"},{"name":"PART 8. PROHIBITION OF GIFT AND DEATH TAXES [13301. - 14302.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2/part-8"},{"name":"CHAPTER 1. Imposition of Tax [13301. - 13304.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2/part-8/chapter-1"}],"history":"Repealed and added June 8, 1982, by initiative Proposition 6.    Reenacted, in identical language, by Stats. 1982, Ch. 1535, Sec. 15.","effective":null,"html":"<p>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.</p>","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.","otherVersions":[],"url":"https://blackletter.si/revenue-and-taxation-code/imposition-of-tax-13301","source":"California Legislative Information bulk export (pubinfo)"}