CHAPTER 7. Collection of Tax [13601. - 13830.13.]
Chapter 7 added by Stats. 1982, Ch. 1535, Sec. 15.
§§ 13601–13830.13 · 47 sections
ARTICLE 1. Suit for Tax § 13601 · 1 section
- § 13601 The state may enforce its claim for any tax imposed by this part and enforce the lien of the tax by a civil action in any court of competent jurisdiction…
ARTICLE 2. Lien of Tax § 13610 · 1 section
- § 13610 (a) If any personal representative fails to pay any tax, interest, or penalty imposed under this part at the time that it becomes due and payable, the amount…
ARTICLE 3. Warrant for Collection of Tax §§ 13615–13617 · 3 sections
- § 13615 At any time within 10 years after any person is delinquent in the payment of any amount herein required to be paid, or within 10 years after the last recording…
- § 13616 The Controller may pay or advance to the sheriff or marshal, the same fees, commissions, and expenses for his or her services as are provided by law for…
- § 13617 The fees, commissions, and expenses are obligations of the person required to pay any amount under this part and may be collected from him or her by virtue of…
ARTICLE 4. Writ of Execution §§ 13620–13622 · 3 sections
- § 13620 At any time after a tax imposed by this part is delinquent, the Controller may have a writ of execution issued for the enforcement of any judgment rendered…
- § 13621 The writ shall be executed against any property of the person liable for payment of the tax, or against any property subject to the lien of the tax.
- § 13622 No fee shall be exacted from the Controller for the issuance of execution of the writ.
ARTICLE 5. Miscellaneous §§ 13680–13684 · 5 sections
- § 13680 Proceedings for the collection of any tax imposed by this part may be commenced at any time after the tax is due and within 10 years from and after the time a…
- § 13681 In any proceeding for the enforcement of the estate tax a certificate by the Controller showing the amount due is prima facie evidence of the imposition of the…
- § 13682 No injunction, writ of mandate, or other legal or equitable process shall ever issue in any suit, action, or proceeding in any court against this state or any…
- § 13683 The Controller may bring suits in the courts of other states to collect estate taxes payable under this part. An official of another state which extends a like…
- § 13684 The remedies of the state for the enforcement of the tax imposed by this part are cumulative, and no action taken by the Controller or any other state official…
ARTICLE 6. Tax Compromise §§ 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.
ARTICLE 7. Uniform Act on Interstate Arbitration of Death Taxes §§ 13820–13820.13 · 14 sections
- § 13820 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…
- § 13820.1 The board shall hold hearings at such times and places as it may determine, upon reasonable notice to the parties to the agreement, all of whom shall be…
- § 13820.2 The board shall have power to administer oaths, take testimony, subpoena and require the attendance of witnesses and the production of books, papers and…
- § 13820.3 The board shall, by majority vote, determine the domicile of the decedent at the time of his or her death. This determination shall be final for purposes of…
- § 13820.4 Except as provided in Section 13820.2 in respect of the issuance of subpoenas, all questions arising in the course of the proceeding shall be determined by…
- § 13820.5 The Controller, the board, or the executor or administrator shall file the determination of the board as to domicile, the record of the board’s proceedings,…
- § 13820.6 In any case where it is determined by the board that the decedent died domiciled in this state, interest, if otherwise imposed by law, for nonpayment of death…
- § 13820.7 Nothing contained herein shall prevent at any time a written compromise, if otherwise lawful, by all parties to the agreement made pursuant to Section 13820,…
- § 13820.8 The compensation and expenses of the members of the board and its employees may be agreed upon among those members and the executor or administrator and if…
- § 13820.9 This article shall apply only to cases in which each of the states involved has a law identical with or substantially similar to this act.
- § 13820.10 As used in this article, the word “state” means any state, territory, or possession of the United States, and the District of Columbia.
- § 13820.11 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.
- § 13820.12 This article may be cited as the “Uniform Act on Interstate Arbitration of Death Taxes.”
- § 13820.13 This article shall apply to estates of decedents dying before or after its enactment.
ARTICLE 8. Determination of Domicile by Arbitration: Alternative Method §§ 13830–13830.13 · 14 sections
- § 13830 For the purposes of this article: (a) “Executor” means an executor of the will or administrator of the estate of the decedent, but does not include an…
- § 13830.1 In any case in which this state and one or more other states each claims that it was the domicile of a decedent at his or her death, at any time prior to the…
- § 13830.2 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…
- § 13830.3 If in any case it appears that an agreement cannot be reached, as provided in Section 13830.2, or if one year shall have elapsed from the date of the election…
- § 13830.4 Where only this state and one other state are involved, the Controller and the taxing official of the other state shall each appoint a member of a board of…
- § 13830.5 The board shall hold hearings at such places as are deemed necessary, upon reasonable notice to the executors, ancillary administrators, all other interested…
- § 13830.6 The board may administer oaths, take testimony, subpoena witnesses and require their attendance, require the production of books, papers and documents, and…
- § 13830.7 Whenever practicable the board shall apply the rules of evidence then prevailing in the federal courts under the federal rules of civil procedure.
- § 13830.8 The board shall determine the domicile of the decedent at the time of his or her death. This determination is final and conclusive and binds this state, and…
- § 13830.9 The reasonable compensation and expenses of the members of the board and its employees shall be agreed upon among those members, the taxing officials involved,…
- § 13830.10 The determination of the board and the record of its proceedings shall be filed with the authority having jurisdiction to assess the death tax in the state…
- § 13830.11 Notwithstanding the commencement of a legal action for determination of domicile within this state or the commencement of an arbitration proceeding, as…
- § 13830.12 When in any case the board of arbitration determines that a decedent dies domiciled in this state, the total amount of interest and penalties for nonpayment of…
- § 13830.13 This article shall be applicable only to cases in which each of the states involved in the dispute has in effect therein a law substantially similar hereto.…