California Revenue and Taxation Code
§ 13801
RTC § 13801Div. 2 · Part 8 · Ch. 7 · Art. 6
Statute text
View on leginfo.ca.govThe 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.
Legislative history
Added by Stats. 1982, Ch. 1535, Sec. 15.