Estate of Cirone

Opinion

KING, J.

In this case we hold that an initiative measure repealing the state inheritance tax, stating it is “operative as of the date of passage” and “shall apply to the estates of those persons dying on or after such date,” precludes the imposition of inheritance taxes against the estate of persons dying on the date of the election at which the initiative measure was enacted by the electorate. This result does not violate the prohibition against a gift of public funds contained in section 6 of article XVI of the California Constitution.

Jesse Cirone died at about 2 p.m. on June 8, 1982.…