Statute · California Revenue and Taxation Code

Cal. Rev. & Tax. Code § 13830.13 — Determination of Domicile by Arbitration: Alternative Method

Cal. Rev. & Tax. Code § 13830.13

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

This article shall be applicable only to cases in which each of the states involved in the dispute has in effect therein a law substantially similar hereto. However, nothing contained in this section shall prohibit the application of this article or any part hereof where any of the other states…

Citator

Cal. Rev. & Tax. Code § 13830.13 — Determination of Domicile by Arbitration: Alternative Method is in force in the current edition of the Code, and nothing recorded condemns it.

This article shall be applicable only to cases in which each of the states involved in the dispute has in effect therein a law substantially similar hereto. However, nothing contained in this section shall prohibit the application of this article or any part hereof where any of the other states involved in the dispute have in effect therein a law empowering the tax authority to voluntarily enter into a binding arbitration or compromise agreement and such an agreement is so entered into.