PART 8. PROHIBITION OF GIFT AND DEATH TAXES [13301. - 14302.]

Part 8 repealed and added June 8, 1982, by initiative Proposition 6.

§§ 13301–14302 · 109 sections

1. CHAPTER 1. Imposition of Tax §§ 13301–13304 · 4 sections

   • § 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,…
   • § 13302 Notwithstanding the provisions of Section 13301, whenever a federal estate tax is payable to the United States, there is hereby imposed a California estate tax…
   • § 13303 The Legislature shall provide for the collection and administration of the tax imposed by Section 13302. see note
   • § 13304 In a case where the gross estate of a decedent includes property having a situs in this state, and includes other property having a situs in another state, or…
2. CHAPTER 2. Definitions §§ 13401–13411 · 11 sections

   • § 13401 Except where the context otherwise requires, the definitions given in this chapter govern construction of this part.
   • § 13402 “Estate” or “property” means the real or personal property or interest therein included in the gross estate of a decedent or transferor, and includes all of…
   • § 13403 “Personal representative” means the personal representative of the decedent or, if there is no personal representative appointed, qualified and acting within…
   • § 13404 “Transfer” means the inclusion of any property or other interest included in the gross estate of a decedent.
   • § 13405 “Decedent” or “transferor” means any person whose death gives rise to a transfer.
   • § 13406 “Transferee” means any person to whom a transfer is made, and includes any legatee, devisee, heir, next of kin, grantee, donee, vendee, assignee, successor,…
   • § 13407 “Resident” or “resident decedent” means a decedent who was domiciled in California at his or her death.
   • § 13408 “Nonresident” or “nonresident decedent” means a decedent who was domiciled outside of California at his or her death.
   • § 13409 “Gross estate” means “gross estate” as defined in Section 2031 of the United States Internal Revenue Code of 1954, as amended or renumbered.
   • § 13410 “Taxable estate” means the “taxable estate” as defined in Section 2051 of the United States Internal Revenue Code of 1954, as amended or renumbered.
   • § 13411 “Federal credit” means the maximum amount of the credit for state death taxes allowed by Section 2011 of the United States Internal Revenue Code of 1954, as…
3. CHAPTER 3. Returns §§ 13501–13510 · 5 sections

   1. ARTICLE 1. Estate Tax Return §§ 13501–13504 · 4 sections

      • § 13501 The personal representative of every estate subject to the tax imposed by this part who is required to file a federal estate tax return shall file with the…
      • § 13502 If the personal representative has obtained an extension of time for filing the federal estate tax return, the filing required by Section 13501 shall be…
      • § 13503 If the personal representative files an amended federal estate tax return, he or she shall immediately file with the Controller an amended return with a true…
      • § 13504 Upon final determination of the federal estate tax due, the personal representative shall, within 60 days after that determination, give written notice of it…
   2. ARTICLE 2. Penalties § 13510 · 1 section

      • § 13510 If the return provided for in Section 13501 is not filed within the time period specified therein or the extension specified in Section 13502, then the…
4. CHAPTER 4. Deficiency Determination §§ 13516–13520 · 5 sections

   • § 13516 In a case not involving a false or fraudulent return or failure to file a return, if the Controller determines at any time after the tax is due, but not later…
   • § 13517 In the case of a false or fraudulent return or failure to file a return, the Controller may determine the tax at any time.
   • § 13518 In any case in which a deficiency has been determined in an erroneous amount, the Controller may, within three years after the erroneous determination was…
   • § 13519 The Controller shall give notice of the deficiency determined, together with any penalty for failure to file a return, by personal service or by mail to the…
   • § 13520 In any case in which it is claimed that a deficiency has been determined in an erroneous amount, any person who is liable for the tax may, within three years…
5. CHAPTER 5. Payment of Tax §§ 13530–13557 · 11 sections

   1. ARTICLE 1. Generally §§ 13530–13534 · 5 sections

      • § 13530 The tax imposed by this part shall be paid by the personal representative to the extent of assets subject to his or her control. Liability for payment of the…
      • § 13531 The tax imposed by this part is due and payable at the date of the decedent’s death.
      • § 13532 The tax imposed by this part is delinquent at the expiration of nine months from the date on which it becomes due and payable, if not paid within that time.
      • § 13533 The tax imposed by this part shall be paid to the Controller by remittance to the Treasurer.
      • § 13534 In the case of any decedent dying on or after January 1, 1999, Section 6166 of the Internal Revenue Code, enacted as of January 1, 1998, shall apply to any tax…
   2. ARTICLE 2. Interest §§ 13550–13552 · 3 sections

      • § 13550 (a) The tax imposed by this part does not bear interest if it is paid prior to the date on which it otherwise becomes delinquent. However, if the tax is paid…
      • § 13551 Every payment on the tax imposed by this part is applied, first, to any interest due on the tax, secondly, to any penalty imposed by this part, and then, if…
      • § 13552 All interest and penalties provided in this chapter shall be treated and collected in the same manner as taxes.
   3. ARTICLE 3. Delinquent Tax Bond §§ 13555–13557 · 3 sections

      • § 13555 If any personal representative fails to pay any tax imposed by this part for which he or she is liable prior to the delinquent date of the tax, he or she…
      • § 13556 The bond shall be filed in the office of the clerk of the court, and a certified copy shall be immediately transmitted to the Controller.
      • § 13557 If the bond is not filed within 20 days after the date of the filing of the order requiring it, the letters of the personal representative affected shall be…
6. CHAPTER 6. Refunds §§ 13560–13563 · 4 sections

   • § 13560 Whenever the Controller determines that the tax due under this part has been over paid, the person making payment shall be entitled to a refund of the amount…
   • § 13561 An application for the refund shall be made to the Controller within one year after the date the federal estate tax has been finally determined.
   • § 13562 On proof satisfactory that the applicant is entitled to a refund, the Controller shall draw his or her warrant upon the Treasurer in favor of the person who…
   • § 13563 (a) For purposes of determining interest on overpayments for periods beginning before July 1, 2002, interest shall be allowed and paid upon any overpayment of…
7. CHAPTER 7. Collection of Tax §§ 13601–13830.13 · 47 sections

   1. ARTICLE 1. Suit for Tax § 13601 · 1 section

      • § 13601 The state may enforce its claim for any tax imposed by this part and enforce the lien of the tax by a civil action in any court of competent jurisdiction…
   2. ARTICLE 2. Lien of Tax § 13610 · 1 section

      • § 13610 (a) If any personal representative fails to pay any tax, interest, or penalty imposed under this part at the time that it becomes due and payable, the amount…
   3. ARTICLE 3. Warrant for Collection of Tax §§ 13615–13617 · 3 sections

      • § 13615 At any time within 10 years after any person is delinquent in the payment of any amount herein required to be paid, or within 10 years after the last recording…
      • § 13616 The Controller may pay or advance to the sheriff or marshal, the same fees, commissions, and expenses for his or her services as are provided by law for…
      • § 13617 The fees, commissions, and expenses are obligations of the person required to pay any amount under this part and may be collected from him or her by virtue of…
   4. ARTICLE 4. Writ of Execution §§ 13620–13622 · 3 sections

      • § 13620 At any time after a tax imposed by this part is delinquent, the Controller may have a writ of execution issued for the enforcement of any judgment rendered…
      • § 13621 The writ shall be executed against any property of the person liable for payment of the tax, or against any property subject to the lien of the tax.
      • § 13622 No fee shall be exacted from the Controller for the issuance of execution of the writ.
   5. ARTICLE 5. Miscellaneous §§ 13680–13684 · 5 sections

      • § 13680 Proceedings for the collection of any tax imposed by this part may be commenced at any time after the tax is due and within 10 years from and after the time a…
      • § 13681 In any proceeding for the enforcement of the estate tax a certificate by the Controller showing the amount due is prima facie evidence of the imposition of the…
      • § 13682 No injunction, writ of mandate, or other legal or equitable process shall ever issue in any suit, action, or proceeding in any court against this state or any…
      • § 13683 The Controller may bring suits in the courts of other states to collect estate taxes payable under this part. An official of another state which extends a like…
      • § 13684 The remedies of the state for the enforcement of the tax imposed by this part are cumulative, and no action taken by the Controller or any other state official…
   6. ARTICLE 6. Tax Compromise §§ 13801–13810.4 · 6 sections

      • § 13801 The Controller may compromise with the personal representative the tax, including interest and penalty thereon, payable on the estate of any decedent who it is…
      • § 13810 When the Controller claims that a decedent was domiciled in this state at the time of his or her death and the taxing authorities of another state or states…
      • § 13810.1 As used in this article, “state” means any state, territory, or possession of the United States, and the District of Columbia.
      • § 13810.2 This article shall be so interpreted and construed as to effectuate its general purpose to make uniform the law of those states which enact it.
      • § 13810.3 This article may be cited as the “Uniform Act on Interstate Compromise of Death Taxes.”
      • § 13810.4 This article shall apply to estates of decedents dying before or after its enactment.
   7. ARTICLE 7. Uniform Act on Interstate Arbitration of Death Taxes §§ 13820–13820.13 · 14 sections

      • § 13820 When the Controller claims that a decedent was domiciled in this state at the time of his or her death and the taxing authorities of another state or states…
      • § 13820.1 The board shall hold hearings at such times and places as it may determine, upon reasonable notice to the parties to the agreement, all of whom shall be…
      • § 13820.2 The board shall have power to administer oaths, take testimony, subpoena and require the attendance of witnesses and the production of books, papers and…
      • § 13820.3 The board shall, by majority vote, determine the domicile of the decedent at the time of his or her death. This determination shall be final for purposes of…
      • § 13820.4 Except as provided in Section 13820.2 in respect of the issuance of subpoenas, all questions arising in the course of the proceeding shall be determined by…
      • § 13820.5 The Controller, the board, or the executor or administrator shall file the determination of the board as to domicile, the record of the board’s proceedings,…
      • § 13820.6 In any case where it is determined by the board that the decedent died domiciled in this state, interest, if otherwise imposed by law, for nonpayment of death…
      • § 13820.7 Nothing contained herein shall prevent at any time a written compromise, if otherwise lawful, by all parties to the agreement made pursuant to Section 13820,…
      • § 13820.8 The compensation and expenses of the members of the board and its employees may be agreed upon among those members and the executor or administrator and if…
      • § 13820.9 This article shall apply only to cases in which each of the states involved has a law identical with or substantially similar to this act.
      • § 13820.10 As used in this article, the word “state” means any state, territory, or possession of the United States, and the District of Columbia.
      • § 13820.11 This article shall be so interpreted and construed as to effectuate its general purpose to make uniform the law of those states which enact it.
      • § 13820.12 This article may be cited as the “Uniform Act on Interstate Arbitration of Death Taxes.”
      • § 13820.13 This article shall apply to estates of decedents dying before or after its enactment.
   8. ARTICLE 8. Determination of Domicile by Arbitration: Alternative Method §§ 13830–13830.13 · 14 sections

      • § 13830 For the purposes of this article: (a) “Executor” means an executor of the will or administrator of the estate of the decedent, but does not include an…
      • § 13830.1 In any case in which this state and one or more other states each claims that it was the domicile of a decedent at his or her death, at any time prior to the…
      • § 13830.2 In any case in which an election is made and not rejected the Controller may enter into a written agreement with the other taxing officials involved and with…
      • § 13830.3 If in any case it appears that an agreement cannot be reached, as provided in Section 13830.2, or if one year shall have elapsed from the date of the election…
      • § 13830.4 Where only this state and one other state are involved, the Controller and the taxing official of the other state shall each appoint a member of a board of…
      • § 13830.5 The board shall hold hearings at such places as are deemed necessary, upon reasonable notice to the executors, ancillary administrators, all other interested…
      • § 13830.6 The board may administer oaths, take testimony, subpoena witnesses and require their attendance, require the production of books, papers and documents, and…
      • § 13830.7 Whenever practicable the board shall apply the rules of evidence then prevailing in the federal courts under the federal rules of civil procedure.
      • § 13830.8 The board shall determine the domicile of the decedent at the time of his or her death. This determination is final and conclusive and binds this state, and…
      • § 13830.9 The reasonable compensation and expenses of the members of the board and its employees shall be agreed upon among those members, the taxing officials involved,…
      • § 13830.10 The determination of the board and the record of its proceedings shall be filed with the authority having jurisdiction to assess the death tax in the state…
      • § 13830.11 Notwithstanding the commencement of a legal action for determination of domicile within this state or the commencement of an arbitration proceeding, as…
      • § 13830.12 When in any case the board of arbitration determines that a decedent dies domiciled in this state, the total amount of interest and penalties for nonpayment of…
      • § 13830.13 This article shall be applicable only to cases in which each of the states involved in the dispute has in effect therein a law substantially similar hereto.…
8. CHAPTER 8. Court Jurisdiction and Procedure Generally §§ 14000–14013 · 7 sections

   1. ARTICLE 1. Court Jurisdiction §§ 14000–14002 · 3 sections

      • § 14000 The superior court which has jurisdiction in probate of the estate of any decedent shall hear and determine all questions relative to any tax imposed by this…
      • § 14001 In a case where a deceased resident of this state leaves no estate subject to probate administration, the superior court in which the decedent resided at the…
      • § 14002 In the case of a decedent who was not a resident of this state at the time of his or her death, the superior court of the county in which the decedent’s real…
   2. ARTICLE 2. Court Procedure Generally §§ 14010–14013 · 4 sections

      • § 14010 Except as otherwise provided in this part, the provisions of the Code of Civil Procedure relative to judgments, new trials, appeals, attachments, and execution…
      • § 14011 Nothing in this article precludes the state from any relief provided for in this part which may be inconsistent with the provisions of the Code of Civil…
      • § 14012 The provisions of the Code of Civil Procedure relative to the time of commencing civil actions do not apply to any action or proceeding under this part to…
      • § 14013 No fee shall be charged the Controller for filing, recording, or certifying any petition, lis pendens, decree, or order for taking any oath or acknowledgement,…
9. CHAPTER 9. Administration §§ 14101–14252 · 13 sections

   1. ARTICLE 1. Generally §§ 14101–14104 · 4 sections

      • § 14101 This part shall be administered by the Controller.
      • § 14102 The Controller may employ those assistants, including attorneys, as may from time to time be necessary for the proper administration of this part.
      • § 14103 The Controller may make and enforce rules and regulations relating to the administration and enforcement of this part, and may prescribe the extent, if any, to…
      • § 14104 The Controller shall, without charge, distribute a copy of this part to any person who requests it.
   2. ARTICLE 2. Special Employment § 14151 · 1 section

      • § 14151 Whenever he or she is cited as a party to any proceeding or action to determine any tax imposed by this part, or whenever he or she deems it necessary for the…
   3. ARTICLE 3. Hearings §§ 14201–14206 · 6 sections

      • § 14201 The Controller may conduct a hearing at any time or place for the purpose of determining whether a tax is due under this part.
      • § 14202 For purposes of the hearing referred to in Section 14201, the Controller has all of the following: (a) Jurisdiction to require the attendance before him or her…
      • § 14203 The Controller may issue subpoenas for any of the following purposes: (a) Compelling the attendance of any person before him or her or the production of books…
      • § 14204 On the filing by the Controller of a petition asking the court to do so, the superior court of the county in which a hearing is held may compel compliance with…
      • § 14205 The Controller may examine and take the testimony under oath of any person appearing before him or her concerning the determination of any tax due under this…
      • § 14206 Any person compelled to attend a hearing before the Controller is entitled to fees for attendance in an amount to be determined by the Controller, and to his…
   4. ARTICLE 4. Information Confidential §§ 14251–14252 · 2 sections

      • § 14251 All information and records acquired by the Controller or any of his or her employees are confidential in nature, and except insofar as may be necessary for…
      • § 14252 The Controller may allow any local, state, or federal official charged with the administration of any tax law to examine his or her estate tax records under…
10. CHAPTER 10. Disposition of Proceeds §§ 14301–14302 · 2 sections

    • § 14301 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…
    • § 14302 The money in the Estate Tax Fund is hereby appropriated as follows: (a) To pay the refunds authorized by this part and by Part 9.5 (commencing with Section…