Upon a showing that any tax imposed by the Inheritance Tax Law was not paid prior to the delinquent date solely because of the failure of a public official to perform his or her duties in a timely manner, the interest accrued during the period commencing with the delinquency date and ending 3 days after notice of the amount of tax due is given to the executor, administrator, trustee or other person liable for payment of the tax shall be waived.

Note: Authority cited: Section 14740, Revenue and Taxation Code. Reference: Section 14212, Revenue and Taxation Code, and Stats. 1979, Ch. 1075.

History

1. New section filed 2-28-80; effective thirtieth day thereafter (Register 80, No. 9).