§ 13801 The Controller may compromise with the personal representative the …
§ 13810 When the Controller claims that a decedent was domiciled in this …
§ 13810.1 As used in this article, “state” means any state, territory, or …
§ 13810.2 This article shall be so interpreted and construed as to effectuate …
§ 13810.3 This article may be cited as the “Uniform Act on Interstate …
§ 13810.4 This article shall apply to estates of decedents dying before or …
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Terms Used In California Codes > Revenue and Taxation Code > Division 2 > Part 8 > Chapter 7 > Article 6 - Tax Compromise

  • Controller: means the State Controller. See California Revenue and Taxation Code 21
  • Decedent: A deceased person.
  • Executor: A male person named in a will to carry out the decedent
  • Fiscal year: The fiscal year is the accounting period for the government. For the federal government, this begins on October 1 and ends on September 30. The fiscal year is designated by the calendar year in which it ends; for example, fiscal year 2006 begins on October 1, 2005 and ends on September 30, 2006.
  • state: means any state, territory, or possession of the United States, and the District of Columbia. See California Revenue and Taxation Code 13810.1