California Revenue and Taxation Code ARTICLE 6 - Tax Compromise

• Section 13801.
  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...
• Section 13810.
  When the Controller claims that a decedent was domiciled in this state at the time of his or her death and the taxing authorities of...
• Section 13810.1.
  As used in this article, “state” means any state, territory, or possession of the United States, and the District of Columbia.(Added by Stats. 1982, Ch....
• Section 13810.2.
  This article shall be so interpreted and construed as to effectuate its general purpose to make uniform the law of those states which enact it.(Added...
• Section 13810.3.
  This article may be cited as the “Uniform Act on Interstate Compromise of Death Taxes.”(Added by Stats. 1982, Ch. 1535, Sec. 15.)
• Section 13810.4.
  This article shall apply to estates of decedents dying before or after its enactment.(Added by Stats. 1982, Ch. 1535, Sec. 15.)

Last modified: October 22, 2018