(c) Additional Tax Imposed by Section 13441 or 13442.

1. (1) Every additional tax imposed by Revenue and Taxation Code Section 13441 or 13442 in respect to any decedent whose death occurred on or after 6:00 p.m., December 8, 1971, is delinquent at the expiration of nine months from the date on which such tax became due and payable, i.e., the date of death (see Revenue and Taxation Code Section 14102).
2. (2) Every additional tax imposed in respect to any decedent whose death occurred during the period beginning September 7, 1955 and ending 6:00 p.m., December 8, 1971, is delinquent at the expiration of two years from the date of death, or six months from the date on which the tax imposed by the Federal Estate Tax Law became final, whichever period terminates later.
3. (3) Every additional tax imposed in respect to any decedent whose death occurred during the period beginning September 19, 1947 and ending September 6, 1955, is delinquent at the expiration of two years from the date of death or, if the federal estate tax is not finally determined until after said two-year period, the delinquency date is the thirtieth day after the date of the final determination of the federal estate tax.
4. (4) Every additional tax imposed in respect to any decedent whose death occurred during the period beginning June 25, 1935 and ending September 18, 1947, is delinquent at the expiration of two years from the date of death.

5. (5) Every additional tax imposed in respect to any decedent whose death occurred prior to June 25, 1935 is delinquent at the expiration of 18 months from the date of death.

   Note: Reference: Section 14103, Revenue and Taxation Code.