California § 13510 - If the return provided for in Section 13501 is not filed within the time period s
Full text of California Public Contract Code - PCC § 13510 — If the return provided for in Section 13501 is not filed within the time period s, with citation guidance and answers to common questions.
§ 13510. If the return provided for in Section 13501 is not filed within the time period s
If the return provided for in Section 13501 is not filed within the time period specified therein or the extension specified in Section 13502, then the personal representative shall pay, in addition to the interest provided in Section 13550, a penalty equal to 5 percent of the tax due pursuant to this part, as finally determined, for each month, or portion thereof, during which that failure to file continues, not exceeding 25 percent in the aggregate, unless it is shown that such failure is due to reasonable cause. If a similar penalty for failure to timely file the federal estate tax return is waived, that waiver shall be deemed to constitute reasonable cause for purposes of this section.
Source: official California text · Last verified 2026-08-27
Frequently Asked Questions About California § 13510
What does Public Contract Code - PCC § 13510 cover?
Section 13510 ("If the return provided for in Section 13501 is not filed within the time period s") is part of the Public Contract Code - PCC, the codified statutory law of California. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite California § 13510?
A common citation format is "Public Contract Code - PCC § 13510" (California). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of California law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the California official source linked on this page or consult a licensed California attorney.
How does California § 13510 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in California can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in California.