Cal. RTC § 13830.12
This is the official text of Cal. RTC § 13830.12, 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
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.
Status: in_force · Read it on the official government site
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