CHAPTER 5. Payment of Tax [13530. - 13557.]

Chapter 5 added by Stats. 1982, Ch. 1535, Sec. 15.

§§ 13530–13557 · 11 sections

1. ARTICLE 1. Generally §§ 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…
2. ARTICLE 2. Interest §§ 13550–13552 · 3 sections

   • § 13550 (a) The tax imposed by this part does not bear interest if it is paid prior to the date on which it otherwise becomes delinquent. However, if the tax is paid…
   • § 13551 Every payment on the tax imposed by this part is applied, first, to any interest due on the tax, secondly, to any penalty imposed by this part, and then, if…
   • § 13552 All interest and penalties provided in this chapter shall be treated and collected in the same manner as taxes.
3. ARTICLE 3. Delinquent Tax Bond §§ 13555–13557 · 3 sections

   • § 13555 If any personal representative fails to pay any tax imposed by this part for which he or she is liable prior to the delinquent date of the tax, he or she…
   • § 13556 The bond shall be filed in the office of the clerk of the court, and a certified copy shall be immediately transmitted to the Controller.
   • § 13557 If the bond is not filed within 20 days after the date of the filing of the order requiring it, the letters of the personal representative affected shall be…