CHAPTER 1. Imposition of Tax [13301. - 13304.]

Chapter 1 added by Stats. 1982, Ch. 1535, Sec. 15.

§§ 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…