Statute · California Revenue and Taxation Code
Cal. Rev. & Tax. Code § 13820.3 — Uniform Act on Interstate Arbitration of Death Taxes
Cal. Rev. & Tax. Code § 13820.3
- Type
- Statute
- Source
- California Revenue and Taxation Code
- Jurisdiction
- California
- Current through
- Nov 2, 2026 (California Legislative Counsel)
The board shall, by majority vote, determine the domicile of the decedent at the time of his or her death. This determination shall be final for purposes of imposing and collecting death taxes but for no other purpose.
Citator
Cal. Rev. & Tax. Code § 13820.3 — Uniform Act on Interstate Arbitration of Death Taxes is in force in the current edition of the Code, and nothing recorded condemns it.
The board shall, by majority vote, determine the domicile of the decedent at the time of his or her death. This determination shall be final for purposes of imposing and collecting death taxes but for no other purpose.