Revenue and Taxation Code - RTC
DIVISION 2. OTHER TAXES [6001 - 61050]
( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) PART 8. PROHIBITION OF GIFT AND DEATH TAXES [13301 - 14302]
( Part 8 repealed and added June 8, 1982, by initiative Proposition 6. ) CHAPTER 5. Payment of Tax [13530 - 13557]
( Chapter 5 added by Stats. 1982, Ch. 1535, Sec. 15. ) ARTICLE 1. Generally [13530 - 13534]
( Article 1 added by Stats. 1982, Ch. 1535, Sec. 15. ) 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.
(Added by Stats. 1982, Ch. 1535, Sec. 15.)