§ 13987.1. California Inheritance Tax.

Source: https://govt.westlaw.com/calregs/Document/IE804FAF34C8311EC89E5000D3A7C4BC3?viewType=FullText&originationContext=documenttoc&transitionType=CategoryPageItem&contextData=(sc.Default)

The amount of the California inheritance tax paid or payable by any transferee of property is not allowable as a deduction. However, if the decedent was a recipient of property left by a predeceased person, and had failed to pay any California inheritance tax on the transfer prior to his death, the amount of the tax which was a lien on the property at the date of his death, together with any interest then accrued thereon, may be allowed as a deduction.

Note: Reference: Section 13987, Revenue and Taxation Code.