{"data":{"id":"us-ca/rtc-13801","jurisdiction":"us-ca","citation":"RTC § 13801","heading":"","body":"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.","path":["Revenue and Taxation Code - RTC","DIVISION 2. OTHER TAXES [6001. - 61050.]","PART 8. PROHIBITION OF GIFT AND DEATH TAXES [13301. - 14302.]","CHAPTER 7. Collection of Tax [13601. - 13830.13.]","ARTICLE 6. Tax Compromise [13801. - 13810.4.]"],"source_url":"https://downloads.leginfo.legislature.ca.gov/pubinfo_2025.zip","current_through":"2026-09-13","vintage":"","retrieved_at":"2026-09-14T05:56:33Z","sha256":"f0d98a7a287a2e47c9de4012a3990b0992d999446a8209d4196cb7cc8e3bbdaf","source_id":"us-ca","stale":false,"prev":"us-ca/rtc-13684","next":"us-ca/rtc-13810"},"notice":"GroundRules: Original legal text. Not legal advice."}