Cory

Floyd Martin died testate on December 2, 1980, leaving his estate to his wife, children and several other parties. The report of the inheritance tax referee listed the taxable estate at $805,598 and the amount of inheritance tax due as $58,516, of which $32,946 was due from Martin’s surviving spouse.

Appellant, Security Pacific National Bank, executor of Martin’s estate, objected to the taxes due from the surviving spouse and from each other beneficiary on the ground that as a result of the enactment of Assembly Bill No. 2092 (A.B. 2092) (Stats. 1980, ch. 634, §§ 1-46, pp. 1737-1760), 1 no tax was due from the surviving spouse and larger exemptions should be applied to decedent’s other legatees. The superior court overruled the objections to the tax referee’s report. We affirm.

Appellant argues that article IV, section 8, subdivision (c) of the California Constitution requires that tax levy statutes operate immediately upon their enactment. That section reads: “(1) Except as provided in paragraph (2) of this subdivision, a statute enacted at a regular session shall go into effect on January 1 next following a 90-day period from the date of enactment of the statute and a…