§ 13801
41 words·~1 min read·
/ca/revenue-and-taxation-code/13801A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
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.