{"code":"RTC","codeName":"Revenue and Taxation Code","section":"13408","citation":"Rev. & Tax. Code, § 13408","status":"in-force","lawOn":"2026-09-28","headings":[{"name":"DIVISION 2. OTHER TAXES [6001. - 61050.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2"},{"name":"PART 8. PROHIBITION OF GIFT AND DEATH TAXES [13301. - 14302.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2/part-8"},{"name":"CHAPTER 2. Definitions [13401. - 13411.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2/part-8/chapter-2"}],"history":"Added by Stats. 1982, Ch. 1535, Sec. 15.","effective":null,"html":"<p>“Nonresident” or “nonresident decedent” means a decedent who was domiciled outside of California at his or her death.</p>","text":"“Nonresident” or “nonresident decedent” means a decedent who was domiciled outside of California at his or her death.","otherVersions":[],"url":"https://blackletter.si/revenue-and-taxation-code/definitions-13408","source":"California Legislative Information bulk export (pubinfo)"}