Cal. RTC § 13534
This is the official text of Cal. RTC § 13534, part of California’s Revenue and Taxation Code — governs state and local taxation, including income and property tax.
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Official statutory text
In the case of any decedent dying on or after January 1, 1999, Section 6166 of the Internal Revenue Code, enacted as of January 1, 1998, shall apply to any tax due, and the interest rate on amounts due, as provided in Section 6601(j) of the Internal Revenue Code, enacted as of January 1, 1998, shall apply in lieu of the rate provided in Section 13550.
Status: in_force · Read it on the official government site
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