California § 13830.8. 13830.8. (Added by Stats. 1982, Ch. 1535, Sec. 15.)

California Statutes

§ 13830.8. — 13830.8. (Added by Stats. 1982, Ch. 1535, Sec. 15.)

California § 13830.8.

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. 8.ARTICLE 8. Determination of Domicile by Arbitration: Alternative Method

This text of California § 13830.8. (13830.8. (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 § 13830.8. (2026).

Text

The board shall determine the domicile of the decedent at the time of his or her death. This determination is final and conclusive and binds this state, and all of its judicial and administrative officials on all questions concerning the domicile of the decedent for death tax purposes. If the board does not render a determination within one year from the time that it is fully constituted, all authority of the board shall cease and the bar to court proceedings set forth in Section 13830.1 shall no longer exist.

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The board shall determine the domicile of the decedent at the time of his or her death. This determination is final and conclusive and binds this state, and all of its judicial and administrative officials on all questions concerning the domicile of the decedent for death tax purposes. If the board does not render a determination within one year from the time that it is fully constituted, all authority of the board shall cease and the bar to court proceedings set forth in Section 13830.1 shall no longer exist.