California Revenue and Taxation Code

§ 13830.2

RTC § 13830.2Div. 2 · Part 8 · Ch. 7 · Art. 8

Statute text

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.

Legislative history

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