ARTICLE 8. Determination of Domicile by Arbitration: Alternative Method
Article 8 added by Stats. 1982, Ch. 1535, Sec. 15.
§§ 13830–13830.13 · 14 sections
- § 13830 For the purposes of this article: (a) “Executor” means an executor of the will or administrator of the estate of the decedent, but does not include an…
- § 13830.1 In any case in which this state and one or more other states each claims that it was the domicile of a decedent at his or her death, at any time prior to the…
- § 13830.2 In any case in which an election is made and not rejected the Controller may enter into a written agreement with the other taxing officials involved and with…
- § 13830.3 If in any case it appears that an agreement cannot be reached, as provided in Section 13830.2, or if one year shall have elapsed from the date of the election…
- § 13830.4 Where only this state and one other state are involved, the Controller and the taxing official of the other state shall each appoint a member of a board of…
- § 13830.5 The board shall hold hearings at such places as are deemed necessary, upon reasonable notice to the executors, ancillary administrators, all other interested…
- § 13830.6 The board may administer oaths, take testimony, subpoena witnesses and require their attendance, require the production of books, papers and documents, and…
- § 13830.7 Whenever practicable the board shall apply the rules of evidence then prevailing in the federal courts under the federal rules of civil procedure.
- § 13830.8 The board shall determine the domicile of the decedent at the time of his or her death. This determination is final and conclusive and binds this state, and…
- § 13830.9 The reasonable compensation and expenses of the members of the board and its employees shall be agreed upon among those members, the taxing officials involved,…
- § 13830.10 The determination of the board and the record of its proceedings shall be filed with the authority having jurisdiction to assess the death tax in the state…
- § 13830.11 Notwithstanding the commencement of a legal action for determination of domicile within this state or the commencement of an arbitration proceeding, as…
- § 13830.12 When in any case the board of arbitration determines that a decedent dies domiciled in this state, the total amount of interest and penalties for nonpayment of…
- § 13830.13 This article shall be applicable only to cases in which each of the states involved in the dispute has in effect therein a law substantially similar hereto.…