California Statutes
§ 13552. — 13552. (Added by Stats. 2003, Ch. 221, Sec. 2.)
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. 2. ARTICLE 2. Interest
All interest and penalties provided in this chapter shall be treated and collected in the same manner as taxes.
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California § 13552. (13552. (Added by Stats. 2003, Ch. 221, Sec. 2.)) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.
Legislative History
Added by Stats. 2003, Ch. 221, Sec. 2. Effective January 1, 2004.