GroundRules
RTC § 13408
Where this section sits in the code
- Revenue and Taxation Code - RTC
- DIVISION 2. OTHER TAXES [6001. - 61050.]
- PART 8. PROHIBITION OF GIFT AND DEATH TAXES [13301. - 14302.]
- CHAPTER 2. Definitions [13401. - 13411.]
“Nonresident” or “nonresident decedent” means a decedent who was domiciled outside of California at his or her death.
Collected 2026-09-14T05:56:33Z. Source file · JSON