Taxation: estate taxes and sales and use taxes.

(1) Existing law, added by Proposition 6, an initiative measure enacted by voters at the June 8, 1982, statewide primary election (hereafter the initiative measure) , prohibits the imposition of any tax on or by reason of any transfer occurring by reason of death, but imposes a California estate tax, commonly referred to as the "pick up tax" equal to a certain portion of the maximum allowable amount of credit for state death taxes allowable under the applicable federal estate tax law. Due to changes in federal law, the pick up tax became inoperative as of January 1, 2005. Existing law, for the 2010–11 fiscal year, reduces an appropriation from the General Fund to the Controller for…