California § 13820. 13820. (Added by Stats. 1982, Ch. 1535, Sec. 15.)

California Statutes

§ 13820. — 13820. (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. 7. CHAPTER 7. Collection of Tax·Art. 7. ARTICLE 7. Uniform Act on Interstate Arbitration of Death Taxes

When the Controller claims that a decedent was domiciled in this state at the time of his or her death and the taxing authorities of another state or states make a like claim on behalf of their state or states, the Controller may make a written agreement with the other taxing authorities and with the executor or administrator to submit the controversy to the decision of a board consisting of one or any uneven number of arbitrators (hereafter referred to in this article as “board”). The executor or administrator is hereby authorized to make the agreement. The parties to the agreement shall select the arbitrator or arbitrators.

Free access — add to your briefcase to read the full text and ask questions with AI

When the Controller claims that a decedent was domiciled in this state at the time of his or her death and the taxing authorities of another state or states make a like claim on behalf of their state or states, the Controller may make a written agreement with the other taxing authorities and with the executor or administrator to submit the controversy to the decision of a board consisting of one or any uneven number of arbitrators (hereafter referred to in this article as “board”). The executor or administrator is hereby authorized to make the agreement. The parties to the agreement shall select the arbitrator or arbitrators.

California § 13820. (13820. (Added by Stats. 1982, Ch. 1535, Sec. 15.)) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.