Code Section Group

Revenue and Taxation Code - RTC

DIVISION 2. OTHER TAXES [6001 - 61045]

  ( 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  ( Part 8 repealed and added June 8, 1982, by initiative Proposition 6.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 3. Delinquent Tax Bond [13555 - 13557]
  ( Article 3 added by Stats. 1982, Ch. 1535, Sec. 15. )

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 shall, on motion of the Controller, in his or her discretion, be required by the superior court having jurisdiction to execute a bond to the people of the State of California in a penalty of twice the amount of the tax with those sureties as the court may approve, conditioned for the payment of the tax, plus interest on the tax at the rate of 12 percent per annum commencing on the date that tax became delinquent, within a certain time to be fixed by the court and specified in the bond.

(Added by Stats. 1982, Ch. 1535, Sec. 15.)

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.

(Added by Stats. 1982, Ch. 1535, Sec. 15.)

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 revoked upon motion of the Controller.

(Added by Stats. 1982, Ch. 1535, Sec. 15.)

RTCRevenue and Taxation Code - RTC3