Cal. Code Regs. tit. 18 § 14212

Current through Register 2024 Notice Reg. No. 24, June 14, 2024

Section 14212 - Waiver of Interest

Upon a showing that any tax imposed by the Inheritance Tax Law was not paid prior to the delinquent date solely because of the failure of a public official to perform his or her duties in a timely manner, the interest accrued during the period commencing with the delinquency date and ending 3 days after notice of the amount of tax due is given to the executor, administrator, trustee or other person liable for payment of the tax shall be waived.

Cal. Code Regs. Tit. 18, § 14212

1. New section filed 2-28-80; effective thirtieth day thereafter (Register 80, No. 9).

Note: Authority cited: Section 14740, Revenue and Taxation Code. Reference: Section 14212, Revenue and Taxation Code, and Stats. 1979, Ch. 1075.

1. New section filed 2-28-80; effective thirtieth day thereafter (Register 80, No. 9).