DIVISION 2. OTHER TAXES 6001-61050›PART 8. PROHIBITION OF GIFT AND DEATH TAXES 13301-14302›CHAPTER 5. Payment of Tax 13530-13557›ARTICLE 1. Generally 13530-13534

§ 13532

California Revenue and Taxation Code · 2020-11 edition · updated 2026-10-04 · California

The tax imposed by this part is delinquent at the expiration of nine months from the date on which it becomes due and payable, if not paid within that time.

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

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California Revenue and Taxation Code

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