{"code":"RTC","codeName":"Revenue and Taxation Code","section":"13801","citation":"Rev. & Tax. Code, § 13801","status":"in-force","lawOn":"2026-09-28","headings":[{"name":"DIVISION 2. OTHER TAXES [6001. - 61050.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2"},{"name":"PART 8. PROHIBITION OF GIFT AND DEATH TAXES [13301. - 14302.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2/part-8"},{"name":"CHAPTER 7. Collection of Tax [13601. - 13830.13.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2/part-8/chapter-7"},{"name":"ARTICLE 6. Tax Compromise [13801. - 13810.4.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2/part-8/chapter-7/article-6"}],"history":"Added by Stats. 1982, Ch. 1535, Sec. 15.","effective":null,"html":"<p>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.</p>","text":"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.","otherVersions":[],"url":"https://blackletter.si/revenue-and-taxation-code/tax-compromise-13801","source":"California Legislative Information bulk export (pubinfo)"}