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Cal. Rev. & Tax. Code § 13830.12

Determination of Domicile by Arbitration: Alternative Method

Added by Stats. 1982, Ch. 1535, Sec. 15.

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.

Official source: California Legislative Information. Reproduced from public-domain California statutes; confirm against the official source for the current text. Not legal advice.