California Code of Regulations
Title 18 - Public Revenues
Division 2.5 - State Controller
Chapter 1 - Inheritance Tax
Article 8 - Payment of Tax
Section 14103 - Delinquent Date
Current through Register 2024 Notice Reg. No. 12, March 22, 2024
(a) Date of Death on or After 6:00 p.m., December 8, 1971. Every tax imposed by the Inheritance Tax Law in respect to any transfer by a decedent whose death occurred on or after 6:00 p.m., December 8, 1971, is delinquent at the expiration of nine months from the date on which such tax became due and payable, i.e., the date of death (see Revenue and Taxation Code Section 14102).
(b) Date of Death Prior to 6:00 p.m., December 8, 1971. In the case of a decedent whose death occurred prior to 6:00 p.m., December 8, 1971, every tax, except additional tax under Revenue and Taxation Code Section 13441 or 13442, imposed by the Inheritance Tax Law in respect to any transfer by a decedent whose death occurred on or after June 25, 1935, is delinquent at the expiration of two years from the date on which such tax became due and payable, i.e., the date of death (see Revenue and Taxation Code Section 14102). Every tax imposed in respect to any decedent whose death occurred prior to June 25, 1935 is delinquent at the expiration of 18 months from the date of death.
(c) Additional Tax Imposed by Section 13441 or 13442.
NOTE: Reference: Section 14103, Revenue and Taxation Code.