Statute · California Revenue and Taxation Code

Cal. Rev. & Tax. Code § 13801 — Tax Compromise

Cal. Rev. & Tax. Code § 13801

Type
Statute
Source
California Revenue and Taxation Code
Jurisdiction
California
Current through
Nov 2, 2026 (California Legislative Counsel)

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.

Citator

Cal. Rev. & Tax. Code § 13801 — Tax Compromise is in force in the current edition of the Code, and nothing recorded condemns it.

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.