California Statutes
§ 13408. — 13408. (Added by Stats. 1982, Ch. 1535, Sec. 15.)
California·Code RTC Revenue and Taxation Code - RTC·Div. 2. DIVISION 2. OTHER TAXES·Part 8. PART 8. PROHIBITION OF GIFT AND DEATH TAXES·Ch. 2. CHAPTER 2. Definitions
“Nonresident” or “nonresident decedent” means a decedent who was domiciled outside of California at his or her death.
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California § 13408. (13408. (Added by Stats. 1982, Ch. 1535, Sec. 15.)) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.
Legislative History
Added by Stats. 1982, Ch. 1535, Sec. 15.