California Code of Regulations › Title 18 - Public Revenues › Division 2.5 - State Controller › Chapter 1 - Inheritance Tax › Article 8 - Payment of Tax › Section 14103 - Delinquent Date

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
(a) Date of
				  Death on or After 6:00 p.m., December 8, 1971. Every tax imposed by the
				  Inheritance Tax Law in respect to any transfer by a decedent whose death
				  occurred on or after 6:00 p.m., December 8, 1971, is delinquent at the
				  expiration of nine months from the date on which such tax became due and
				  payable, i.e., the date of death (see Revenue and Taxation Code Section
				  14102).
(b) Date of Death Prior to 6:00 p.m.,
				  December 8, 1971. In the case of a decedent whose death occurred prior to 6:00
				  p.m., December 8, 1971, every tax, except additional tax under Revenue and
				  Taxation Code Section
				  13441
				  or
				  13442,
				  imposed by the Inheritance Tax Law in respect to any transfer by a decedent
				  whose death occurred on or after June 25, 1935, is delinquent at the expiration
				  of two years from the date on which such tax became due and payable, i.e., the
				  date of death (see Revenue and Taxation Code Section
				  14102).
				  Every tax imposed in respect to any decedent whose death occurred prior to June
				  25, 1935 is delinquent at the expiration of 18 months from the date of
				  death.
(c) Additional Tax Imposed
				  by Section
				  13441
				  or
				  13442.
(1) Every additional tax imposed by Revenue
				  and Taxation Code Section
				  13441 or
				  13442 in respect to any decedent
				  whose death occurred on or after 6:00 p.m., December 8, 1971, is delinquent at
				  the expiration of nine months from the date on which such tax became due and
				  payable, i.e., the date of death (see Revenue and Taxation Code Section
				  14102).
(2) Every additional tax imposed in respect
				  to any decedent whose death occurred during the period beginning September 7,
				  1955 and ending 6:00 p.m., December 8, 1971, is delinquent at the expiration of
				  two years from the date of death, or six months from the date on which the tax
				  imposed by the Federal Estate Tax Law became final, whichever period terminates
				  later.
(3) Every additional tax
				  imposed in respect to any decedent whose death occurred during the period
				  beginning September 19, 1947 and ending September 6, 1955, is delinquent at the
				  expiration of two years from the date of death or, if the federal estate tax is
				  not finally determined until after said two-year period, the delinquency date
				  is the thirtieth day after the date of the final determination of the federal
				  estate tax.
(4) Every additional
				  tax imposed in respect to any decedent whose death occurred during the period
				  beginning June 25, 1935 and ending September 18, 1947, is delinquent at the
				  expiration of two years from the date of death.
(5) Every additional tax imposed in respect
				  to any decedent whose death occurred prior to June 25, 1935 is delinquent at
				  the expiration of 18 months from the date of death.
NOTE: Reference: Section
					 14103,
					 Revenue and Taxation Code.