DIVISION 2. OTHER TAXES 6001-61050›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

§ 13820.9

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

This article shall apply only to cases in which each of the states involved has a law identical with or substantially similar to this act.

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

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California Revenue and Taxation Code

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