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

§ 13830.5

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

The board shall hold hearings at such places as are deemed necessary, upon reasonable notice to the executors, ancillary administrators, all other interested persons, and to the taxing officials of the states involved, all of whom are entitled to be heard.

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

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California Revenue and Taxation Code

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