In any case where it is determined by the board that the decedent died domiciled in this state, interest, if otherwise imposed by law, for nonpayment of death taxes between the date of the agreement and of filing of the determination of the board as to domicile, shall not exceed 10 percent per annum.
Cal. Rev. & Tax. Code § 13820.6
Uniform Act on Interstate Arbitration of Death Taxes
Known as the Uniform Act
The act spans §§ 13801–13820 (20 sections).
Added by Stats. 1982, Ch. 1535, Sec. 15.
Official source: California Legislative Information. Reproduced from public-domain California statutes; confirm against the official source for the current text. Not legal advice.