California Revenue and Taxation Code ARTICLE 3 - Delinquent Tax Bond

• Section 13555.
  If any personal representative fails to pay any tax imposed by this part for which he or she is liable prior to the delinquent date...
• Section 13556.
  The bond shall be filed in the office of the clerk of the court, and a certified copy shall be immediately transmitted to the Controller.(Added...
• Section 13557.
  If the bond is not filed within 20 days after the date of the filing of the order requiring it, the letters of the personal...

Last modified: October 22, 2018