California · Through 2026-09-13

GOV § 7309

Where this section sits in the code

Government Code - GOV
TITLE 1. GENERAL [100. - 7931.000.]
DIVISION 7. MISCELLANEOUS [6000. - 7599.200.]
CHAPTER 17.7. Open-Space Land Dedication [7301. - 7309.]

Notwithstanding Section 14103 of the Revenue and Taxation Code, inheritance tax imposed on land offered to the state pursuant to this chapter shall not be delinquent until 160 days after receipt of an offer by the secretary.

Collected 2026-09-14T05:56:33Z. Source file · JSON

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