§ 13820.6. — 13820.6. (Added by Stats. 1982, Ch. 1535, Sec. 15.)

California § 13820.6.

• Jurisdiction: 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. 7.: CHAPTER 7. Collection of Tax
• Art. 7.: ARTICLE 7. Uniform Act on Interstate Arbitration of Death Taxes

Text

In any case where it is determined by the board that the decedent died domiciled in this state, interest, if otherwise imposed by law, for nonpayment of death taxes between the date of the agreement and of filing of the determination of the board as to domicile, shall not exceed 10 percent per annum.

Legislative History

Added by Stats. 1982, Ch. 1535, Sec. 15.