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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 13534.
Universal Citation:
CA Rev & Tax Code § 13534 (2020)
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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.
(Added by Stats. 1998, Ch. 323, Sec. 8. Effective August 20, 1998.)
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