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California Laws | Revenue and Taxation Code
DIVISION 2. OTHER TAXES
PART 8. PROHIBITION OF GIFT AND DEATH TAXES

CHAPTER 4. DEFICIENCY DETERMINATION (13516-13520) (11769)(Text)

13516. In a case not involving a false or fraudulent return or failure to file a return, if the Controller determines at any time after the tax is due, but not later than four years after the return is filed, that the tax disclosed in any return required to be filed by this part is less than the tax disclosed by his or her examination, a deficiency shall be determined. That determination may also be made within such time after the expiration of that four-year period as may be agreed upon in writing between the Controller and the personal representative. (11770)

For purposes of this section, a return filed before the last day prescribed by law for filing that return shall be considered as filed on that last day. (11771)

13517. In the case of a false or fraudulent return or failure to file a return, the Controller may determine the tax at any time. (11772)

13518. In any case in which a deficiency has been determined in an erroneous amount, the Controller may, within three years after the erroneous determination was made, set aside the determination or issue an amended determination in the correct amount. (11773)

13519. The Controller shall give notice of the deficiency determined, together with any penalty for failure to file a return, by personal service or by mail to the person filing the return at the address stated in the return, or, if no return is filed, to the person liable for the tax. Copies of the notice of deficiency may in like manner be given to such other persons as the Controller deems advisable. (11774)

13520. In any case in which it is claimed that a deficiency has been determined in an erroneous amount, any person who is liable for the tax may, within three years after the determination was made, bring an action against the state in the superior court having jurisdiction to have the tax modified in whole or in part. (11775)

CHAPTER 5. PAYMENT OF TAX (11776)(Text)

Article 1. Generally (13530-13534) (11777)(Text)

13530. The tax imposed by this part shall be paid by the personal representative to the extent of assets subject to his or her control. Liability for payment of the tax continues until the tax is paid. (11778)

13531. The tax imposed by this part is due and payable at the date of the decedent's death. (11779)

13532. The tax imposed by this part is delinquent at the expiration of nine months from the date on which it becomes due and payable, if not paid within that time. (11780)

13533. The tax imposed by this part shall be paid to the Controller by remittance to the Treasurer. (11781)

13534. In the case of any decedent dying on or after January 1, 1999, Section 6166 of the Internal Revenue Code, enacted as of January 1, 1998, shall apply to any tax due, and the interest rate on amounts due, as provided in Section 6601(j) of the Internal Revenue Code, enacted as of January 1, 1998, shall apply in lieu of the rate provided in Section 13550. (11782)

Article 2. Interest (13550-13552) (11783)(Text)

13550. (a) The tax imposed by this part does not bear interest if it is paid prior to the date on which it otherwise becomes delinquent. However, if the tax is paid after that date, the tax bears interest at the rate for underpayment of estate tax provided in Section 6621(a)(2) of the Internal Revenue Code from the date it became delinquent and until it is paid. Interest under this section shall be compounded daily. (11784)

(b) The amendments made by Chapter 323 of the Statutes of 1998 shall apply to delinquent amounts unpaid on or after January 1, 1999, to December 31, 2000, inclusive. (11785)

13551. Every payment on the tax imposed by this part is applied, first, to any interest due on the tax, secondly, to any penalty imposed by this part, and then, if there is any balance, to the tax itself. (11786)

13552. All interest and penalties provided in this chapter shall be treated and collected in the same manner as taxes. (11787)

Article 3. Delinquent Tax Bond (13555-13557) (11788)(Text)

13555. If any personal representative fails to pay any tax imposed by this part for which he or she is liable prior to the delinquent date of the tax, he or she shall, on motion of the Controller, in his or her discretion, be required by the superior court having jurisdiction to execute a bond to the people of the State of California in a penalty of twice the amount of the tax with those sureties as the court may approve, conditioned for the payment of the tax, plus interest on the tax at the rate of 12 percent per annum commencing on the date that tax became delinquent, within a certain time to be fixed by the court and specified in the bond. (11789)

13556. The bond shall be filed in the office of the clerk of the court, and a certified copy shall be immediately transmitted to the Controller. (11790)

13557. If the bond is not filed within 20 days after the date of the filing of the order requiring it, the letters of the personal representative affected shall be revoked upon motion of the Controller. (11791)

CHAPTER 6. REFUNDS (13560-13563) (11792)(Text)

13560. Whenever the Controller determines that the tax due under this part has been over paid, the person making payment shall be entitled to a refund of the amount erroneously paid on presentation of proof satisfactory to the Controller that he or she is entitled to a refund. (11793)

13561. An application for the refund shall be made to the Controller within one year after the date the federal estate tax has been finally determined. (11794)

13562. On proof satisfactory that the applicant is entitled to a refund, the Controller shall draw his or her warrant upon the Treasurer in favor of the person who paid the tax in the amount erroneously paid, and the Treasurer shall refund that amount. (11795)

13563. (a) For purposes of determining interest on overpayments for periods beginning before July 1, 2002, interest shall be allowed and paid upon any overpayment of tax due under this part in the same manner as provided in Sections 6621(a)(1) and 6622 of the Internal Revenue Code. (11796)

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