In Re the Estate of Thompson

Facts of Case

Direct review was granted herein for the purpose of determining the effective date of Initiative 402 which repealed this state's inheritance and gift tax laws and substituted in their stead a limited death tax on estates large enough to be subject to federal estate taxes.

Initiative 402 was approved by a vote of the people at the November 3, 1981 general election. Our state constitution provides that an initiative "shall be in operation on and after the thirtieth day after the election at which it is approved." (Italics ours.) Const, art. 2, § 1(d) (amend. 72). The initiative…