California Code
ARTICLE 7 - Uniform Act on Interstate Arbitration of Death Taxes
Section 13820.7.

13820.7. Nothing contained herein shall prevent at any time a written compromise, if otherwise lawful, by all parties to the agreement made pursuant to Section 13820, fixing the amounts to be accepted by this and any other state involved in full satisfaction of death taxes.

(Added by Stats. 1982, Ch. 1535, Sec. 15.)