§ 13830.2
69 words·~1 min read·
/ca/revenue-and-taxation-code/13830-2A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
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.