Statute · California Revenue and Taxation Code
Cal. Rev. & Tax. Code § 13830.12 — Determination of Domicile by Arbitration: Alternative Method
Cal. Rev. & Tax. Code § 13830.12
- Type
- Statute
- Source
- California Revenue and Taxation Code
- Jurisdiction
- California
- Current through
- Nov 2, 2026 (California Legislative Counsel)
When in any case the board of arbitration determines that a decedent dies domiciled in this state, the total amount of interest and penalties for nonpayment of the tax, between the date of the election and the final determination of the board, shall not exceed 12 percent of the amount of the…
Citator
Cal. Rev. & Tax. Code § 13830.12 — Determination of Domicile by Arbitration: Alternative Method is in force in the current edition of the Code, and nothing recorded condemns it.
When in any case the board of arbitration determines that a decedent dies domiciled in this state, the total amount of interest and penalties for nonpayment of the tax, between the date of the election and the final determination of the board, shall not exceed 12 percent of the amount of the taxes per annum.