DIVISION 2. OTHER TAXES 6001-60709›PART 8. PROHIBITION OF GIFT AND DEATH TAXES 13301-14302›CHAPTER 5. Payment of Tax 13530-13557›ARTICLE 1. Generally 13530-13534

§ 13531

California Revenue and Taxation Code · 2018-11 edition · updated 2026-10-04 · California

The tax imposed by this part is due and payable at the date of the decedent’s death.

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

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California Revenue and Taxation Code

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