BlackletterCalifornia law

Revenue and Taxation Code § 13830.2

ARTICLE 8. Determination of Domicile by Arbitration: Alternative Method

Current as of September 28, 2026Rev. & Tax. Code, § 13830.2Official source ↗

Added by Stats. 1982, Ch. 1535, Sec. 15.

In any case in which an election is made and not rejected the Controller may enter into a written agreement with the other taxing officials involved and with the executors to accept a certain sum in full payment of any death taxes, together with interest and penalties, that may be due this state; provided, this agreement fixes the amount to be paid the other states involved in the dispute.