Statute · California Revenue and Taxation Code

Cal. Rev. & Tax. Code § 13407 — Definitions

Cal. Rev. & Tax. Code § 13407

Type
Statute
Source
California Revenue and Taxation Code
Jurisdiction
California
Current through
Nov 2, 2026 (California Legislative Counsel)

“Resident” or “resident decedent” means a decedent who was domiciled in California at his or her death.

Citator

Cal. Rev. & Tax. Code § 13407 — Definitions is in force in the current edition of the Code, and nothing recorded condemns it.

“Resident” or “resident decedent” means a decedent who was domiciled in California at his or her death.