BlackletterCalifornia law

Revenue and Taxation Code § 13820.3

ARTICLE 7. Uniform Act on Interstate Arbitration of Death Taxes

Current as of September 28, 2026Rev. & Tax. Code, § 13820.3Official source ↗

Added by Stats. 1982, Ch. 1535, Sec. 15.

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.