Cal. RTC § 13820.7
This is the official text of Cal. RTC § 13820.7, 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
Nothing contained herein shall prevent at any time a written compromise, if otherwise lawful, by all parties to the agreement made pursuant to Section 13820, fixing the amounts to be accepted by this and any other state involved in full satisfaction of death taxes.
Status: in_force · Read it on the official government site
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