DIVISION 2. OTHER TAXES 6001-61050›PART 8. PROHIBITION OF GIFT AND DEATH TAXES 13301-14302›CHAPTER 2. Definitions 13401-13411

§ 13407

California Revenue and Taxation Code · 2026-09 edition · updated 2026-10-03 · California

“Resident” or “resident decedent” means a decedent who was domiciled in California at his or her death.

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

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California Revenue and Taxation Code

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