California CodesRTC CodeDivision 2 - OTHER TAXESPart 8 - PROHIBITION OF GIFT AND DEATH TAXESChapter 7 - Collection of TaxArticle 6 - Tax Compromise§ 13810.4§ 13810.4Added by Stats. 1982, Ch. 1535, Sec. 15.This article shall apply to estates of decedents dying before or after its enactment.Cite this sectionCal. Rev. & Tax. Code § 13810.4 (2026)Copyhttps://ca.codecond.com/codes/rtc/division-2-other-taxes/part-8-prohibition-of-gift-and-death-taxes/chapter-7-collection-of-tax/article-6-tax-compromise/section-13810.4CopyOther sections in Article 6 - Tax Compromise§ 13801§ 13810§ 13810.1§ 13810.2§ 13810.3§ 13810.4← § 13810.3