Burkey v. State

Opinion

YEGAN, J.

This appeal is about an estate or inheritance tax masquerading as a graduated probate court user or filing fee (hereafter, the fee). Noelle Claeyssens Burkey, executor of the estate of Pierre P. Claeyssens, appeals from an order denying her petition to refund a $74,411.52 fee imposed pursuant to Government Code former sections 26827 and 68087. To the extent that these statutes authorize the fee, they were enacted in violation of the state Constitution and are of no force or effect. Proposition 6 (Rev. & Tax. Code, § 13301), coupled with the California Constitution (art. II, §…