Revenue and Taxation Code section 13531

The tax imposed by this part is due and payable at the date of the decedent’s death.

Source: Section 13531, https://leginfo.legislature.ca.gov/faces/codes_displaySection.xhtml?lawCode=RTC§ionNum=13531. (updated Jan. 1, 1982; accessed Dec. 1, 2025).

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Up to date

Verified:
Dec. 1, 2025

§ 13531's source at ca.gov

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Location: https://california.public.law/codes/revenue_and_taxation_code_section_13531

Original Source: Section 13531, https://leginfo.legislature.ca.gov/faces/codes_displaySection.xhtml?lawCode=RTC§ionNum=13531. (last accessed May 12, 2025).