California Code of Regulations
Title 2 - Administration
Division 2 - Financial Operations
Chapter 2 - State Controller
Subchapter 6.5 - Rules and Regulations Relating to California Estate Tax
Article 5.5 - Interest
Section 1138.70 - Interest on Delinquent Tax
Universal Citation: 2 CA Code of Regs 1138.70
Current through Register 2024 Notice Reg. No. 38, September 20, 2024
There is no relief for accrued interest for a late payment of the Estate Tax.
1. New article 5.5 (sections 1138.70-1138.74) and section filed 4-29-96; operative 5-29-96 (Register 96, No. 18)
Note: Authority cited: Section 14103, Revenue and Taxation Code. Reference: Section 13550, Revenue and Taxation Code.
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