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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 8. Determination of Domicile by Arbitration: Alternative Method 13830-13830.13

§ 13830.10

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

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 determined to be the domicile of the decedent and with the authorities which would have had jurisdiction to assess the death tax in each of the other states involved if the decedent had been found to be domiciled therein.

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

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