Statute · California Revenue and Taxation Code

Cal. Rev. & Tax. Code § 13830.2 — Determination of Domicile by Arbitration: Alternative Method

Cal. Rev. & Tax. Code § 13830.2

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

In any case in which an election is made and not rejected the Controller may enter into a written agreement with the other taxing officials involved and with the executors to accept a certain sum in full payment of any death taxes, together with interest and penalties, that may be due this…

Citator

Cal. Rev. & Tax. Code § 13830.2 — Determination of Domicile by Arbitration: Alternative Method is in force in the current edition of the Code, and nothing recorded condemns it.

In any case in which an election is made and not rejected the Controller may enter into a written agreement with the other taxing officials involved and with the executors to accept a certain sum in full payment of any death taxes, together with interest and penalties, that may be due this state; provided, this agreement fixes the amount to be paid the other states involved in the dispute.