{"code":"RTC","codeName":"Revenue and Taxation Code","section":"13810.1","citation":"Rev. & Tax. Code, § 13810.1","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>As used in this article, “state” means any state, territory, or possession of the United States, and the District of Columbia.</p>","text":"As used in this article, “state” means any state, territory, or possession of the United States, and the District of Columbia.","otherVersions":[],"url":"https://blackletter.si/revenue-and-taxation-code/tax-compromise-13810-1","source":"California Legislative Information bulk export (pubinfo)"}