Revenue and Taxation Code section 13830.2

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.

Source: Section 13830.2, https://leginfo.­legislature.­ca.­gov/faces/codes_displaySection.­xhtml?lawCode=RTC§ionNum=13830.­2.­ (updated Jan. 1, 1982; accessed Jun. 30, 2025).

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Verified:
Jun. 30, 2025

§ 13830.2's source at ca​.gov