{"data":{"id":"us-ca/rtc-13820.1","jurisdiction":"us-ca","citation":"RTC § 13820.1","heading":"","body":"The board shall hold hearings at such times and places as it may determine, upon reasonable notice to the parties to the agreement, all of whom shall be entitled to be heard, to present evidence and to examine and cross-examine witnesses.","path":["Revenue and Taxation Code - RTC","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 7. Uniform Act on Interstate Arbitration of Death Taxes [13820. - 13820.13.]"],"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":"a839edf5324c6112973af3a59913f17cbe9c6b15b36549959e655d09268da47a","source_id":"us-ca","stale":false,"prev":"us-ca/rtc-13820","next":"us-ca/rtc-13820.2"},"notice":"GroundRules: Original legal text. Not legal advice."}