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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

§ 13830.3

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

If in any case it appears that an agreement cannot be reached, as provided in Section 13830.2, or if one year shall have elapsed from the date of the election without an agreement having been reached, the domicile of the decedent at the time of his or her death shall be determined solely for death tax purposes as provided for in this article.

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

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California Revenue and Taxation Code

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