Cal. RTC § 13801
This is the official text of Cal. RTC § 13801, part of California’s Revenue and Taxation Code — governs state and local taxation, including income and property tax.
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Official statutory text
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.
Status: in_force · Read it on the official government site
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