California § 13550 - The tax imposed by this part does not bear interest if it is paid prior to the da
Full text of California Public Contract Code - PCC § 13550 — The tax imposed by this part does not bear interest if it is paid prior to the da, with citation guidance and answers to common questions.
§ 13550. The tax imposed by this part does not bear interest if it is paid prior to the da
(a) The tax imposed by this part does not bear interest if it is paid prior to the date on which it otherwise becomes delinquent. However, if the tax is paid after that date, the tax bears interest at the rate for underpayment of estate tax provided in Section 6621(a)(2) of the Internal Revenue Code from the date it became delinquent and until it is paid. Interest under this section shall be compounded daily. (b) The amendments made by Chapter 323 of the Statutes of 1998 shall apply to delinquent amounts unpaid on or after January 1, 1999, to December 31, 2000, inclusive.
Source: official California text · Last verified 2026-08-27
Frequently Asked Questions About California § 13550
What does Public Contract Code - PCC § 13550 cover?
Section 13550 ("The tax imposed by this part does not bear interest if it is paid prior to the da") 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 § 13550?
A common citation format is "Public Contract Code - PCC § 13550" (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 § 13550 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.