§ 13830.12
55 words·~1 min read·
/ca/revenue-and-taxation-code/13830-12·A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
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.