§ 13301 Neither the state nor any political subdivision of the state shall …
§ 13302 Notwithstanding the provisions of Section 13301, whenever a federal …
§ 13303 The Legislature shall provide for the collection and administration …
§ 13303 v2 In a case where a decedent leaves property having a situs in this …
§ 13304 In a case where the gross estate of a decedent includes property …
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Terms Used In California Codes > Revenue and Taxation Code > Division 2 > Part 8 > Chapter 1 - Imposition of Tax

  • Gift: A voluntary transfer or conveyance of property without consideration, or for less than full and adequate consideration based on fair market value.
  • Legacy: A gift of property made by will.
  • Person: means any person, firm, association, organization, partnership, business trust, corporation, limited liability company, or company. See California Water Code 19
  • Person: includes any person, firm, partnership, general partner of a partnership, limited liability company, registered limited liability partnership, foreign limited liability partnership, association, corporation, company, syndicate, estate, trust, business trust, or organization of any kind. See California Revenue and Taxation Code 19
  • State: means the State of California, unless applied to the different parts of the United States. See California Water Code 18