California Revenue and Taxation Code 13820.6 – In any case where it is determined by the board that the decedent …
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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.
(Added by Stats. 1982, Ch. 1535, Sec. 15.)
Terms Used In California Revenue and Taxation Code 13820.6
- board: means the California Department of Tax and Fee Administration. See California Revenue and Taxation Code 20
- Decedent: A deceased person.
- state: means any state, territory, or possession of the United States, and the District of Columbia. See California Revenue and Taxation Code 13820.10 v2