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California · Through 2026-09-13

RTC § 13830.10

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Where this section sits in the code
  1. Revenue and Taxation Code - RTC
  2. DIVISION 2. OTHER TAXES [6001. - 61050.]
  3. PART 8. PROHIBITION OF GIFT AND DEATH TAXES [13301. - 14302.]
  4. CHAPTER 7. Collection of Tax [13601. - 13830.13.]
  5. ARTICLE 8. Determination of Domicile by Arbitration: Alternative Method [13830. - 13830.13.]

The determination of the board and the record of its proceedings shall be filed with the authority having jurisdiction to assess the death tax in the state determined to be the domicile of the decedent and with the authorities which would have had jurisdiction to assess the death tax in each of the other states involved if the decedent had been found to be domiciled therein.

Collected 2026-09-14T05:56:33Z. Source file · JSON

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