{"code":"RTC","codeName":"Revenue and Taxation Code","section":"13830.7","citation":"Rev. & Tax. Code, § 13830.7","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 8. Determination of Domicile by Arbitration: Alternative Method [13830. - 13830.13.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2/part-8/chapter-7/article-8"}],"history":"Added by Stats. 1982, Ch. 1535, Sec. 15.","effective":null,"html":"<p>Whenever practicable the board shall apply the rules of evidence then prevailing in the federal courts under the federal rules of civil procedure.</p>","text":"Whenever practicable the board shall apply the rules of evidence then prevailing in the federal courts under the federal rules of civil procedure.","otherVersions":[],"url":"https://blackletter.si/revenue-and-taxation-code/determination-of-domicile-by-arbitration-alternative-method-13830-7","source":"California Legislative Information bulk export (pubinfo)"}