§ 13303.4. Residence.

Source: https://govt.westlaw.com/calregs/Document/IE5E91FD34C8311EC89E5000D3A7C4BC3?viewType=FullText&originationContext=documenttoc&transitionType=CategoryPageItem&contextData=(sc.Default)

For the purpose of the Inheritance Tax Law the term “residence” is synonymous with legal residence or domicile.

When a claim is made that the residence of a transferor was outside the State of California and a court proceeding to determine the inheritance tax is pending, an affidavit in support of the claim must be filed with the inheritance tax referee on form IT-2, entitled “Declaration Concerning Residence,” copies of which may be obtained from the referee or from the Inheritance Tax Division of the Controller's office in Los Angeles, Sacramento or San Francisco.

Credits

Note: Reference: Section 13303, Revenue and Taxation Code.