The State Controller's Office, Tax Administration Section, administers the Estate Tax, Inheritance Tax, and Gift Tax programs for the State of California. California does not have a state estate tax, but residents are still subject to the federal tax.Estate taxes have always been a hot-button issue. Find common questions and answers about estate taxes, including requirements for filing, selling inherited property and taxable gifts. California, among the majority of U.S. states, does not impose an estate tax. It is critical to note that California does not have an estate tax. However, there is a federal estate tax that may apply to estates of certain sizes. The Estate Tax is a tax on your right to transfer property at your death. For the fastest service, submit an application for an extension using our new My DOR services. Get help using My DOR for estate tax.