Cal. Rev. & Tax. Code § 13830.2
Current through the 2023 Legislative Session.
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.
Ca. Rev. and Tax. Code § 13830.2