Statute · California Revenue and Taxation Code

Cal. Rev. & Tax. Code § 13830.3 — Determination of Domicile by Arbitration: Alternative Method

Cal. Rev. & Tax. Code § 13830.3

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

If in any case it appears that an agreement cannot be reached, as provided in Section 13830.2, or if one year shall have elapsed from the date of the election without an agreement having been reached, the domicile of the decedent at the time of his or her death shall be determined solely for…

Citator

Cal. Rev. & Tax. Code § 13830.3 — Determination of Domicile by Arbitration: Alternative Method is in force in the current edition of the Code, and nothing recorded condemns it.

If in any case it appears that an agreement cannot be reached, as provided in Section 13830.2, or if one year shall have elapsed from the date of the election without an agreement having been reached, the domicile of the decedent at the time of his or her death shall be determined solely for death tax purposes as provided for in this article.