California § 13820.3. 13820.3. (Added by Stats. 1982, Ch. 1535, Sec. 15.)

California Statutes

§ 13820.3. — 13820.3. (Added by Stats. 1982, Ch. 1535, Sec. 15.)

California § 13820.3.

JurisdictionCalifornia

Code RTCRevenue 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

This text of California § 13820.3. (13820.3. (Added by Stats. 1982, Ch. 1535, Sec. 15.)) is published on Counsel Stack Legal Research, covering California primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

Cal. Revenue and Taxation Code - RTC Code § 13820.3. (2026).

Text

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.

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