{"data":{"id":"us-ca/rtc-13301","jurisdiction":"us-ca","citation":"RTC § 13301","heading":"","body":"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, on gifts or on the estate or inheritance of any person or on or by reason of any transfer occurring by reason of a death.","path":["Revenue and Taxation Code - RTC","DIVISION 2. OTHER TAXES [6001. - 61050.]","PART 8. PROHIBITION OF GIFT AND DEATH TAXES [13301. - 14302.]","CHAPTER 1. Imposition of Tax [13301. - 13304.]"],"source_url":"https://downloads.leginfo.legislature.ca.gov/pubinfo_2025.zip","current_through":"2026-09-13","vintage":"","retrieved_at":"2026-09-14T05:56:33Z","sha256":"0df13862ed25fdc5eea27d4580a0328b8bcfa56961d33966d2f7ea36f90d9318","source_id":"us-ca","stale":false,"prev":"us-ca/rtc-13222","next":"us-ca/rtc-13302"},"notice":"GroundRules: Original legal text. Not legal advice."}