From Jurispedia
Islamic Republic of Iran > Introduction to the law
The modern legal system of Iran dates back to 1906 when Iran became a Constitutional Monarchy. The system was and still is a mixture of European and Islamic legal systems. The mixture has shifted towards one or the other system according to the tendencies of the lawmakers. In some areas of law, like inheritance law the religious element has always been very strong. In others like tax law the system is just like any other secular system.