California Revenue and Taxation Code
§ 13531
RTC § 13531Div. 2 · Part 8 · Ch. 5 · Art. 1
Statute text
View on leginfo.ca.govThe tax imposed by this part is due and payable at the date of the decedent’s death.
Legislative history
Added by Stats. 1982, Ch. 1535, Sec. 15.