Statute · California Revenue and Taxation Code
Cal. Rev. & Tax. Code § 13820.6 — Uniform Act on Interstate Arbitration of Death Taxes
Cal. Rev. & Tax. Code § 13820.6
- Type
- Statute
- Source
- California Revenue and Taxation Code
- Jurisdiction
- California
- Current through
- Nov 2, 2026 (California Legislative Counsel)
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…
Citator
Cal. Rev. & Tax. Code § 13820.6 — Uniform Act on Interstate Arbitration of Death Taxes is in force in the current edition of the Code, and nothing recorded condemns it.
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.