Please Answer Simple Tax Question

[thankyouforyour]

What is the name of your state?
What is the name of your state?
California.
X is a resident of California, he names Y his caretaker, for twenty years as his benificiary.
Beneficiary Y is a CA resident but now (last two years lives in Texas) He has a CA drivers license but is in school in Texas. Y is no relative.
Beneficiary must pay what taxes
Federal Estate Tax ? Income tax State tax Which states ?
Any state taxes if so which ones.
Please name the applicable legal regulations ! THANK YOU for providing this valuable help.What is the name of your state?

 

[Zigner]

Tax Law Federal, State and Local Income Taxes, Sales Taxes, etc. For Estate, Gift and Inheritance Taxes, Please Post Under Will, Trusts & Estate Planning