California Code
PART 8 - PROHIBITION OF GIFT AND DEATH TAXES
CHAPTER 1 - Imposition of Tax

Section 13301. - 13301. Neither the state nor any political subdivision of the...

Section 13302. - 13302. Notwithstanding the provisions of Section 13301, whenever a federal...

Section 13303. - 13303. The Legislature shall provide for the collection and administration...

Section 13303. - 13303. In a case where a decedent leaves property having...

Section 13304. - 13304. In a case where the gross estate of a...