Cal. Code Regs. tit. 2 § 1138.70

Current through Register 2024 Notice Reg. No. 41, October 11, 2024

Section 1138.70 - Interest on Delinquent Tax

There is no relief for accrued interest for a late payment of the Estate Tax.

Cal. Code Regs. Tit. 2, § 1138.70

1. New article 5.5 (sections 1138.70-1138.74) and section filed 4-29-96; operative 5-29-96 (Register 96, No. 18)

Note: Authority cited: Section 14103, Revenue and Taxation Code. Reference: Section 13550, Revenue and Taxation Code.

1. New article 5.5 (sections 1138.70-1138.74) and section filed 4-29-96; operative 5-29-96 (Register 96, No. 18)