§ 6803

(a) Subject to subdivision (b), all tangible personal property owned by the decedent that is subject to the control of a superior court of this state for purposes of administration under this code escheats to this state in accordance with Section 6800.

(b) The property described in subdivision (a) does not escheat to this state but goes to another jurisdiction if the other jurisdiction claims the property and establishes all of the following:

(1) The other jurisdiction is entitled to the property under its law.

(2) The decedent customarily kept the property in that jurisdiction prior to the decedent’s death.

(3) This state has the right to escheat and take tangible personal property being administered as part of a decedent’s estate in that jurisdiction if the decedent customarily kept the property in this state prior to the decedent’s death.

(Enacted by Stats. 1990, Ch. 79.)