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2021 California Code
Revenue and Taxation Code - RTC
DIVISION 2 - OTHER TAXES
PART 8 - PROHIBITION OF GIFT AND DEATH TAXES
CHAPTER 7 - Collection of Tax
ARTICLE 6 - Tax Compromise
Section 13810.1.
Universal Citation:
CA Rev & Tax Code § 13810.1 (2021)
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13810.1.
As used in this article, “state” means any state, territory, or possession of the United States, and the District of Columbia.
(Added by Stats. 1982, Ch. 1535, Sec. 15.)
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