ARTICLE 1. Generally

Article 1 added by Stats. 1982, Ch. 1535, Sec. 15.

§§ 13530–13534 · 5 sections

• § 13530 The tax imposed by this part shall be paid by the personal representative to the extent of assets subject to his or her control. Liability for payment of the…
• § 13531 The tax imposed by this part is due and payable at the date of the decedent’s death.
• § 13532 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.
• § 13533 The tax imposed by this part shall be paid to the Controller by remittance to the Treasurer.
• § 13534 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…