{"data":{"id":"us-ca/rtc-13303","jurisdiction":"us-ca","citation":"RTC § 13303","heading":"","body":"The Legislature shall provide for the collection and administration of the tax imposed by Section 13302.","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":"68c7fccc26df7b6619b4e45a388820cdaf59418a6ab8942ab6087bccd19dfd01","source_id":"us-ca","stale":false,"prev":"us-ca/rtc-13302","next":"us-ca/rtc-13304"},"notice":"GroundRules: Original legal text. Not legal advice."}