California Revenue and Taxation Code Section 13801

CA Rev & Tax Code § 13801 (2017)  

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.

(Added by Stats. 1982, Ch. 1535, Sec. 15.)

Last modified: October 25, 2018