California Statutes
§ 16760. — 16760. (Amended by Stats. 2000, Ch. 363, Sec. 8.)
California § 16760.
JurisdictionCalifornia
Code RTCRevenue and Taxation Code - RTC
Div. 2.DIVISION 2. OTHER TAXES
Part 9.5.PART 9.5. GENERATION SKIPPING TRANSFER TAX
Ch. 3.CHAPTER 3. Payment of Tax
Art. 2.ARTICLE 2. Interest and Penalties
This text of California § 16760. (16760. (Amended by Stats. 2000, Ch. 363, 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 § 16760. (2026).
Text
If the tax is not paid before it becomes delinquent, it bears interest thereafter and until it is paid at the same rate per annum as provided in Section 6621(a)(2) of the Internal Revenue Code, compounded daily.
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Legislative History
Amended by Stats. 2000, Ch. 363, Sec. 8. Effective September 8, 2000. Operative January 1, 2001, by Sec. 11 of Ch. 363.
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California § 16760., Counsel Stack Legal Research, https://law.counselstack.com/statute/ca/RTC/16760..