Cal. Rev. & Tax. Code § 13830.12
Current through the 2023 Legislative Session.
When in any case the board of arbitration determines that a decedent dies domiciled in this state, the total amount of interest and penalties for nonpayment of the tax, between the date of the election and the final determination of the board, shall not exceed 12 percent of the amount of the taxes per annum.
Ca. Rev. and Tax. Code § 13830.12