Section 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.

Location: https://www.weblaws.org/california/codes/ca_gov%E2%80%99t_code_section_7309.

Original source: https://­leginfo.­legislature.­ca.­gov/­faces/­codes_displaySection.­xhtml?lawCode=GOV&sectionNum=7309.­ External link icon (last accessed December 5, 2016).