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California State raises its revenue by imposing various taxes such as estate tax, insurance tax, alcoholic beverage tax, gambling, motor vehicle tax and tobacco tax. In addition, the employees or the employers have to pay taxes to trust funds, to help disabled and unemployed employees. Estate tax-This tax is the fifth largest source of the General Fund Tax and it was estimated as $937 million in 1999-00. In June 1982, this tax was established under Proposition 6. This eliminated the inheritance and the Gift tax law of the state. Estate tax is levied on the adjusted property value of an individual taxpayer, after his demise because the federal law permits a credit against the federal estate tax paid and the state rate is equal to the maximum federal credit allowed. 24 hours personal loan fixed mortgage loan interest rates new york state retirement loans unsecure personal loans