{"data":{"id":"us-ca/rtc-13531","jurisdiction":"us-ca","citation":"RTC § 13531","heading":"","body":"The tax imposed by this part is due and payable at the date of the decedent’s death.","path":["Revenue and Taxation Code - RTC","DIVISION 2. OTHER TAXES [6001. - 61050.]","PART 8. PROHIBITION OF GIFT AND DEATH TAXES [13301. - 14302.]","CHAPTER 5. Payment of Tax [13530. - 13557.]","ARTICLE 1. Generally [13530. - 13534.]"],"source_url":"https://downloads.leginfo.legislature.ca.gov/pubinfo_2025.zip","current_through":"2026-09-13","vintage":"","retrieved_at":"2026-09-14T05:56:33Z","sha256":"9a371b16f2ea51af734f4da4af44c352884b7ba74eaf6f3c59f971cce5bbdf5b","source_id":"us-ca","stale":false,"prev":"us-ca/rtc-13530","next":"us-ca/rtc-13532"},"notice":"GroundRules: Original legal text. Not legal advice."}