ARTICLE 7. Uniform Act on Interstate Arbitration of Death Taxes [13820. - 13820.13.]
Article 7 added by Stats. 1982, Ch. 1535, Sec. 15.
§§ 13820–13820.13 · 14 sections
- § 13820 When the Controller claims that a decedent was domiciled in this state at the time of his or her death and the taxing authorities of another state or states…
- § 13820.1 The board shall hold hearings at such times and places as it may determine, upon reasonable notice to the parties to the agreement, all of whom shall be…
- § 13820.2 The board shall have power to administer oaths, take testimony, subpoena and require the attendance of witnesses and the production of books, papers and…
- § 13820.3 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…
- § 13820.4 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…
- § 13820.5 The Controller, the board, or the executor or administrator shall file the determination of the board as to domicile, the record of the board’s proceedings,…
- § 13820.6 In any case where it is determined by the board that the decedent died domiciled in this state, interest, if otherwise imposed by law, for nonpayment of death…
- § 13820.7 Nothing contained herein shall prevent at any time a written compromise, if otherwise lawful, by all parties to the agreement made pursuant to Section 13820,…
- § 13820.8 The compensation and expenses of the members of the board and its employees may be agreed upon among those members and the executor or administrator and if…
- § 13820.9 This article shall apply only to cases in which each of the states involved has a law identical with or substantially similar to this act.
- § 13820.10 As used in this article, the word “state” means any state, territory, or possession of the United States, and the District of Columbia.
- § 13820.11 This article shall be so interpreted and construed as to effectuate its general purpose to make uniform the law of those states which enact it.
- § 13820.12 This article may be cited as the “Uniform Act on Interstate Arbitration of Death Taxes.”
- § 13820.13 This article shall apply to estates of decedents dying before or after its enactment.