Rev. & Tax. Code, § 13303 · Chapter 1. Imposition of Tax
Rev. & Tax. Code, § 13303
Text — As published in the Legislative Counsel's database, tables dated October 18, 2026 (pubinfo_2025.zip)
The Legislature shall provide for the collection and administration of the tax imposed by Section 13302.
Notes and commentary — not statutory text
History
Repealed and added June 8, 1982, by initiative Proposition 6. See same-numbered section added by Stats. 1982, Ch. 1535.
Another version listed by the Legislative Counsel
Added by Stats. 1982, Ch. 1535, Sec. 15. See same-numbered section added by Proposition 6.
In a case where a decedent leaves property having a situs in this state, and leaves other property having a situs in another state, or other states, the portion of the maximum state death tax credit allowable against the federal estate tax on the total estate by the federal estate tax law which is attributable to the property having a situs in California shall be determined in the following manner:
(a) For the purpose of apportioning the maximum state death tax credit, the gross value of the property shall be that value finally determined for federal estate tax purposes.
(b) The maximum state death tax credit allowable shall be multiplied by the percentage which the gross value of property having a situs in California bears to the gross value of the entire estate subject to federal estate tax.
(c) The product determined pursuant to subdivision (b) shall be the portion of the maximum state death tax credit allowable which is attributable to property having a situs in California.
History (another version listed by the Legislative Counsel)
Added by Stats. 1982, Ch. 1535, Sec. 15. See same-numbered section added by Proposition 6.
Source of truth
- Edition
- As published in the Legislative Counsel's database, tables dated October 18, 2026 (pubinfo_2025.zip)
- Official file
- https://leginfo.legislature.ca.gov/faces/codes_displaySection.xhtml?lawCode=RTC§ionNum=13303.
- Text hash
- sha256 68c7fccc26df7b6619b4e45a388820cdaf59418a6ab8942ab6087bccd19dfd01
- Composed by
- compose_ca.py 2026-10-22: the Legislative Counsel's CAML content files read by a tokenizer (caml_readers.reader_a); an independent xml.etree reading (caml_readers.reader_b) agrees on every section
- the Legislative Counsel lists 2 versions of this section; the version shown is the one in force by its history, the other is under "Another version listed by the Legislative Counsel" (current)
This section cites
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Revenue and Taxation Code
Procedural information only. Not legal advice and not a substitute for the advice of an attorney. Confirm the current text with the official publisher before relying on it.