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California · Through 2026-09-13

RTC § 13801

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Where this section sits in the code
  1. Revenue and Taxation Code - RTC
  2. DIVISION 2. OTHER TAXES [6001. - 61050.]
  3. PART 8. PROHIBITION OF GIFT AND DEATH TAXES [13301. - 14302.]
  4. CHAPTER 7. Collection of Tax [13601. - 13830.13.]
  5. ARTICLE 6. Tax Compromise [13801. - 13810.4.]

The Controller may compromise with the personal representative the tax, including interest and penalty thereon, payable on the estate of any decedent who it is claimed was not a resident of this state at the time of his or her death.

Collected 2026-09-14T05:56:33Z. Source file · JSON

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