2005 California Revenue and Taxation Code Sections 13530-13534 Article 1. Generally

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 for payment of the tax continues until the tax is paid.
13531.  The tax imposed by this part is due and payable at the date
of the decedent's death.
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
not paid within that time.
13533.  The tax imposed by this part shall be paid to the Controller
by remittance to the Treasurer.
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, 1998, shall apply to any tax due, and the interest rate on
amounts due, as provided in Section 6601(j) of the Internal Revenue
Code, enacted as of January 1, 1998, shall apply in lieu of the rate
provided in Section 13550.