California Revenue and Taxation Code ARTICLE 1 - Generally

• Section 13530.
  The tax imposed by this part shall be paid by the personal representative to the extent of assets subject to his or her control. Liability...
• Section 13531.
  The tax imposed by this part is due and payable at the date of the decedent’s death.(Added by Stats. 1982, Ch. 1535, Sec. 15.)
• Section 13532.
  The tax imposed by this part is delinquent at the expiration of nine months from the date on which it becomes due and payable, if...
• Section 13533.
  The tax imposed by this part shall be paid to the Controller by remittance to the Treasurer.(Added by Stats. 1982, Ch. 1535, Sec. 15.)
• Section 13534.
  In the case of any decedent dying on or after January 1, 1999, Section 6166 of the Internal Revenue Code, enacted as of January 1,...

Last modified: October 22, 2018