GroundRules
RTC § 16760
Where this section sits in the code
- Revenue and Taxation Code - RTC
- DIVISION 2. OTHER TAXES [6001. - 61050.]
- PART 9.5. GENERATION SKIPPING TRANSFER TAX [16700. - 16950.]
- CHAPTER 3. Payment of Tax [16750. - 16761.]
- ARTICLE 2. Interest and Penalties [16760. - 16761.]
If the tax is not paid before it becomes delinquent, it bears interest thereafter and until it is paid at the same rate per annum as provided in Section 6621(a)(2) of the Internal Revenue Code, compounded daily.
Collected 2026-09-14T05:56:33Z. Source file · JSON