{"code":"RTC","codeName":"Revenue and Taxation Code","section":"14301","citation":"Rev. & Tax. Code, § 14301","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 10. Disposition of Proceeds [14301. - 14302.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2/part-8/chapter-10"}],"history":"Added by Stats. 1982, Ch. 1535, Sec. 15.","effective":null,"html":"<p>All taxes and other money collected under this part and received by the Treasurer shall be deposited in the State Treasury to the credit of the Estate Tax Fund, which fund is hereby created.</p>","text":"All taxes and other money collected under this part and received by the Treasurer shall be deposited in the State Treasury to the credit of the Estate Tax Fund, which fund is hereby created.","otherVersions":[],"url":"https://blackletter.si/revenue-and-taxation-code/disposition-of-proceeds-14301","source":"California Legislative Information bulk export (pubinfo)"}