Cal. Rev. & Tax. Code § 13534

Current through the 2023 Legislative Session.

Section 13534 - Decedent dying on or after January 1, 1999

In the case of any decedent dying on or after January 1, 1999, Section 6166 of the Internal Revenue Code, enacted as of January 1, 1998, shall apply to any tax due, and the interest rate on amounts due, as provided in Section 6601(j) of the Internal Revenue Code, enacted as of January 1, 1998, shall apply in lieu of the rate provided in Section 13550.

Ca. Rev. and Tax. Code § 13534

Added by Stats. 1998, Ch. 323, Sec. 8. Effective August 20, 1998.