California CodesRTC CodeDivision 2 - OTHER TAXESPart 8 - PROHIBITION OF GIFT AND DEATH TAXESChapter 5 - Payment of TaxArticle 1 - Generally§ 13531§ 13531Added by Stats. 1982, Ch. 1535, Sec. 15.The tax imposed by this part is due and payable at the date of the decedent’s death.Cite this sectionCal. Rev. & Tax. Code § 13531 (2026)Copyhttps://ca.codecond.com/codes/rtc/division-2-other-taxes/part-8-prohibition-of-gift-and-death-taxes/chapter-5-payment-of-tax/article-1-generally/section-13531CopyOther sections in Article 1 - Generally§ 13530§ 13531§ 13532§ 13533§ 13534← § 13530§ 13532 →