{"data":{"id":"us-ca/rtc-13408","jurisdiction":"us-ca","citation":"RTC § 13408","heading":"","body":"“Nonresident” or “nonresident decedent” means a decedent who was domiciled outside of California at his or her death.","path":["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.]"],"source_url":"https://downloads.leginfo.legislature.ca.gov/pubinfo_2025.zip","current_through":"2026-09-13","vintage":"","retrieved_at":"2026-09-14T05:56:33Z","sha256":"c9514836a8a369dad3944d712f8f1e7abb915234727d80e736f0a72a16252963","source_id":"us-ca","stale":false,"prev":"us-ca/rtc-13407","next":"us-ca/rtc-13409"},"notice":"GroundRules: Original legal text. Not legal advice."}