Rev. & Tax. Code, § 13820.3 · Article 7. Uniform Act on Interstate Arbitration of Death Taxes

Rev. & Tax. Code, § 13820.3

Verbatim from the official edition

Text — As published in the Legislative Counsel's database, tables dated October 18, 2026 (pubinfo_2025.zip)

The board shall, by majority vote, determine the domicile of the decedent at the time of his or her death. This determination shall be final for purposes of imposing and collecting death taxes but for no other purpose.

Notes and commentary — not statutory text

History

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

Source of truth

Edition: As published in the Legislative Counsel's database, tables dated October 18, 2026 (pubinfo_2025.zip)
Official file: https://leginfo.legislature.ca.gov/faces/codes_displaySection.xhtml?lawCode=RTC&sectionNum=13820.3.
Text hash: sha256 f88b67a256279edb889bd81c85d1a20c692161e3a322b9bf91d2c022283ee34b
Composed by: compose_ca.py 2026-10-22: the Legislative Counsel's CAML content files read by a tokenizer (caml_readers.reader_a); an independent xml.etree reading (caml_readers.reader_b) agrees on every section

Procedural information only. Not legal advice and not a substitute for the advice of an attorney. Confirm the current text with the official publisher before relying on it.