California Statutes
§ 13534. — 13534. (Added by Stats. 1998, Ch. 323, Sec. 8.)
California § 13534.
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 § 13534. (13534. (Added by Stats. 1998, Ch. 323, Sec. 8.)) 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 § 13534. (2026).
Text
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.
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Legislative History
Added by Stats. 1998, Ch. 323, Sec. 8. Effective August 20, 1998.
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Bluebook (online)
California § 13534., Counsel Stack Legal Research, https://law.counselstack.com/statute/ca/RTC/13534..