California Statutes
§ 16760. — 16760. (Amended by Stats. 2000, Ch. 363, Sec. 8.)
California·Code RTC Revenue 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
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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California § 16760. (16760. (Amended by Stats. 2000, Ch. 363, Sec. 8.)) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.
Legislative History
Amended by Stats. 2000, Ch. 363, Sec. 8. Effective September 8, 2000. Operative January 1, 2001, by Sec. 11 of Ch. 363.