Home/California/Statutes/Code RTC: Revenue and Taxation Code - RTC/Div. 2.: DIVISION 2. OTHER TAXES/Part 8.: PART 8. PROHIBITION OF GIFT AND DEATH TAXES/Ch. 5.: CHAPTER 5. Payment of Tax/Art. 1.: ARTICLE 1. Generally/§ 13532.
California Statutes

§ 13532. — 13532. (Added by Stats. 1982, Ch. 1535, Sec. 15.)

California § 13532.
JurisdictionCalifornia
Code RTCRevenue and Taxation Code - RTC
Div. 2.DIVISION 2. OTHER TAXES
Part 8.PART 8. PROHIBITION OF GIFT AND DEATH TAXES
Ch. 5.CHAPTER 5. Payment of Tax
Art. 1.ARTICLE 1. Generally

This text of California § 13532. (13532. (Added by Stats. 1982, Ch. 1535, Sec. 15.)) is published on Counsel Stack Legal Research, covering California primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook
Cal. Revenue and Taxation Code - RTC Code § 13532. (2026).

Text

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.

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Legislative History

Added by Stats. 1982, Ch. 1535, Sec. 15.
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California § 13532., Counsel Stack Legal Research, https://law.counselstack.com/statute/ca/RTC/13532..