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.
Cal. Rev. & Tax. Code § 13801
Tax Compromise
Known as the Uniform Act
The act spans §§ 13801–13820 (20 sections).
Applied in 1 court decision — leading case Estate of Bryant (1983)
Most recently applied in Estate of Bryant (October 1983)
Added by Stats. 1982, Ch. 1535, Sec. 15.
Official source: California Legislative Information. Reproduced from public-domain California statutes; confirm against the official source for the current text. Not legal advice.