{"code":"RTC","codeName":"Revenue and Taxation Code","section":"13820.4","citation":"Rev. & Tax. Code, § 13820.4","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 7. Collection of Tax [13601. - 13830.13.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2/part-8/chapter-7"},{"name":"ARTICLE 7. Uniform Act on Interstate Arbitration of Death Taxes [13820. - 13820.13.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2/part-8/chapter-7/article-7"}],"history":"Added by Stats. 1982, Ch. 1535, Sec. 15.","effective":null,"html":"<p>Except as provided in Section <a href=\"/rtc/13820.2\">13820.2</a> in respect of the issuance of subpoenas, all questions arising in the course of the proceeding shall be determined by majority vote of the board.</p>","text":"Except as provided in Section 13820.2 in respect of the issuance of subpoenas, all questions arising in the course of the proceeding shall be determined by majority vote of the board.","otherVersions":[],"url":"https://blackletter.si/revenue-and-taxation-code/uniform-act-on-interstate-arbitration-of-death-taxes-13820-4","source":"California Legislative Information bulk export (pubinfo)"}