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

§ 13820.3

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

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 imposing and collecting death taxes but for no other purpose.

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

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California Revenue and Taxation Code

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