{"code":"RTC","codeName":"Revenue and Taxation Code","section":"13532","citation":"Rev. & Tax. Code, § 13532","status":"in-force","lawOn":"2026-09-28","headings":[{"name":"DIVISION 2. OTHER TAXES [6001. - 61050.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2"},{"name":"PART 8. PROHIBITION OF GIFT AND DEATH TAXES [13301. - 14302.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2/part-8"},{"name":"CHAPTER 5. Payment of Tax [13530. - 13557.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2/part-8/chapter-5"},{"name":"ARTICLE 1. Generally [13530. - 13534.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2/part-8/chapter-5/article-1"}],"history":"Added by Stats. 1982, Ch. 1535, Sec. 15.","effective":null,"html":"<p>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.</p>","text":"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.","otherVersions":[],"url":"https://blackletter.si/revenue-and-taxation-code/generally-13532","source":"California Legislative Information bulk export (pubinfo)"}