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 1138.72 - Rate of Interest

If the tax due is not paid by the due date, the amount due shall bear interest at the same rate charged for underpayment of estate tax provided in Section 6621(a)(2) of the Internal Revenue Code from the date it became delinquent and until it is paid. Interest under this section shall be compounded daily.

1. New section filed 4-29-96; operative 5-29-96 (Register 96, No. 18)
2. Repealer and new section filed 10-30-2007; operative 11-29-2007 (Register 2007, No. 44).

Note: Authority cited: Section 14103, Revenue and Taxation Code. Reference: Section 13550, Revenue and Taxation Code.