WWE legend Chyna is getting hassled by the state of California from beyond the grave ... they say she owes tens of thousands of dollars in back taxes.
The California Franchise Tax Board just filed a claim against Chyna's estate, saying the late wrestler still owes the tax man nearly $19,000.
The Board claims Chyna owes money from 2010, '11, '12 and '14. It's unclear how much dough remains in the estate.
Ben Franklin's theory has never been more certain ... especially in Chyna's case.