California Revenue and Taxation Code 13801 – The Controller may compromise with the personal representative the …
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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.
(Added by Stats. 1982, Ch. 1535, Sec. 15.)
Terms Used In California Revenue and Taxation Code 13801
- Controller: means the State Controller. See California Revenue and Taxation Code 21
- Decedent: A deceased person.
- state: means any state, territory, or possession of the United States, and the District of Columbia. See California Revenue and Taxation Code 13810.1