California § 13303 - In a case where a decedent leaves property having a situs in this state, and leav
Full text of California Public Contract Code - PCC § 13303 — In a case where a decedent leaves property having a situs in this state, and leav, with citation guidance and answers to common questions.
§ 13303. In a case where a decedent leaves property having a situs in this state, and leav
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.
Source: official California text · Last verified 2026-08-27
Frequently Asked Questions About California § 13303
What does Public Contract Code - PCC § 13303 cover?
Section 13303 ("In a case where a decedent leaves property having a situs in this state, and leav") is part of the Public Contract Code - PCC, the codified statutory law of California. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite California § 13303?
A common citation format is "Public Contract Code - PCC § 13303" (California). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of California law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the California official source linked on this page or consult a licensed California attorney.
How does California § 13303 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in California can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in California.