CA has a death tax. What is the minimum amount of inheritance for death taxes and how much for ca?

California has no inheritance tax, and its estate tax was phased out in 2004. So as long as the decedent passed away Jan 1 2005 or later, there is no tax due. See:

California State Controller's Office

Any amount or property you inherit, you don't pay any federal tax and CA also does not have any tax on inheritance. Read Your U.S. Tax Return: Tax on Inheritances

If the estate of the deceased in over 2 million, then there is estate tax liability, which is handled by the personal representative of the deceased.