ARTICLE 6. Tax Compromise

Article 6 added by Stats. 1982, Ch. 1535, Sec. 15.

§§ 13801–13810.4 · 6 sections

• § 13801 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…
• § 13810 When the Controller claims that a decedent was domiciled in this state at the time of his or her death and the taxing authorities of another state or states…
• § 13810.1 As used in this article, “state” means any state, territory, or possession of the United States, and the District of Columbia.
• § 13810.2 This article shall be so interpreted and construed as to effectuate its general purpose to make uniform the law of those states which enact it.
• § 13810.3 This article may be cited as the “Uniform Act on Interstate Compromise of Death Taxes.”
• § 13810.4 This article shall apply to estates of decedents dying before or after its enactment.