State Codes and Statutes

Statutes > California > Rtc > 13801-13810.4

REVENUE AND TAXATION CODE
SECTION 13801-13810.4



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 claimed was not a
resident of this state at the time of his or her death.




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 make a like claim on behalf of their
state or states, the Controller may make a written agreement of
compromise with the other taxing authorities and the executor or
administrator that a certain sum shall be accepted in full
satisfaction of any and all death taxes imposed by this state,
including any interest to the date of filing the agreement. The
agreement shall also fix the amount to be accepted by the other
states in full satisfaction of death taxes. The executor or
administrator is hereby authorized to make that agreement. Either the
Controller or the executor or administrator shall file the
agreement, or a duplicate, with the authority that would be empowered
to determine death taxes for this state if there had been no
agreement; and thereupon the tax shall be deemed conclusively fixed
as therein provided. Unless the tax is paid within 90 days after
filing the agreement, interest shall thereafter accrue upon the
amount fixed in the agreement but the time between the decedent's
death and the filing shall not be included in computing the interest.



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.


State Codes and Statutes

Statutes > California > Rtc > 13801-13810.4

REVENUE AND TAXATION CODE
SECTION 13801-13810.4



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 claimed was not a
resident of this state at the time of his or her death.




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 make a like claim on behalf of their
state or states, the Controller may make a written agreement of
compromise with the other taxing authorities and the executor or
administrator that a certain sum shall be accepted in full
satisfaction of any and all death taxes imposed by this state,
including any interest to the date of filing the agreement. The
agreement shall also fix the amount to be accepted by the other
states in full satisfaction of death taxes. The executor or
administrator is hereby authorized to make that agreement. Either the
Controller or the executor or administrator shall file the
agreement, or a duplicate, with the authority that would be empowered
to determine death taxes for this state if there had been no
agreement; and thereupon the tax shall be deemed conclusively fixed
as therein provided. Unless the tax is paid within 90 days after
filing the agreement, interest shall thereafter accrue upon the
amount fixed in the agreement but the time between the decedent's
death and the filing shall not be included in computing the interest.



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.



State Codes and Statutes

State Codes and Statutes

Statutes > California > Rtc > 13801-13810.4

REVENUE AND TAXATION CODE
SECTION 13801-13810.4



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 claimed was not a
resident of this state at the time of his or her death.




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 make a like claim on behalf of their
state or states, the Controller may make a written agreement of
compromise with the other taxing authorities and the executor or
administrator that a certain sum shall be accepted in full
satisfaction of any and all death taxes imposed by this state,
including any interest to the date of filing the agreement. The
agreement shall also fix the amount to be accepted by the other
states in full satisfaction of death taxes. The executor or
administrator is hereby authorized to make that agreement. Either the
Controller or the executor or administrator shall file the
agreement, or a duplicate, with the authority that would be empowered
to determine death taxes for this state if there had been no
agreement; and thereupon the tax shall be deemed conclusively fixed
as therein provided. Unless the tax is paid within 90 days after
filing the agreement, interest shall thereafter accrue upon the
amount fixed in the agreement but the time between the decedent's
death and the filing shall not be included in computing the interest.



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.