{"code":"GOV","codeName":"Government Code","section":"7309","citation":"Gov. Code, § 7309","status":"in-force","lawOn":"2026-09-28","headings":[{"name":"TITLE 1. GENERAL [100. - 7931.000.]","url":"https://blackletter.si/government-code/title-1"},{"name":"DIVISION 7. MISCELLANEOUS [6000. - 7599.200.]","url":"https://blackletter.si/government-code/title-1/division-7"},{"name":"CHAPTER 17.7. Open-Space Land Dedication [7301. - 7309.]","url":"https://blackletter.si/government-code/title-1/division-7/chapter-17.7"}],"history":"Added by Stats. 1978, Ch. 1144.","effective":null,"html":"<p>Notwithstanding Section <a href=\"/rtc/14103\">14103</a> of the Revenue and Taxation Code, inheritance tax imposed on land offered to the state pursuant to this chapter shall not be delinquent until 160 days after receipt of an offer by the secretary.</p>","text":"Notwithstanding Section 14103 of the Revenue and Taxation Code, inheritance tax imposed on land offered to the state pursuant to this chapter shall not be delinquent until 160 days after receipt of an offer by the secretary.","otherVersions":[],"url":"https://blackletter.si/government-code/open-space-land-dedication-7309","source":"California Legislative Information bulk export (pubinfo)"}