Cal. Rev. & Tax. Code § 13820.6
Current through the 2023 Legislative Session.
In any case where it is determined by the board that the decedent died domiciled in this state, interest, if otherwise imposed by law, for nonpayment of death taxes between the date of the agreement and of filing of the determination of the board as to domicile, shall not exceed 10 percent per annum.
Ca. Rev. and Tax. Code § 13820.6