DIVISION 2. OTHER TAXES 6001-60709›PART 8. PROHIBITION OF GIFT AND DEATH TAXES 13301-14302›CHAPTER 7. Collection of Tax 13601-13830.13›ARTICLE 7. Uniform Act on Interstate Arbitration of Death Taxes 13820-13820.13

§ 13820.10

California Revenue and Taxation Code · 2018-11 edition · updated 2026-10-04 · California

As used in this article, the word “state” means any state, territory, or possession of the United States, and the District of Columbia.

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

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California Revenue and Taxation Code

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