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2020 California Code
Revenue and Taxation Code - RTC
DIVISION 2 - OTHER TAXES
PART 8 - PROHIBITION OF GIFT AND DEATH TAXES
CHAPTER 5 - Payment of Tax
ARTICLE 1 - Generally
Section 13531.
Universal Citation:
CA Rev & Tax Code § 13531 (2020)
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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.)
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