California Statutes
§ 13534. — 13534. (Added by Stats. 1998, Ch. 323, Sec. 8.)
California·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
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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California § 13534. (13534. (Added by Stats. 1998, Ch. 323, Sec. 8.)) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.
Legislative History
Added by Stats. 1998, Ch. 323, Sec. 8. Effective August 20, 1998.