{"data":{"id":"us-ca/rtc-13820.13","jurisdiction":"us-ca","citation":"RTC § 13820.13","heading":"","body":"This article shall apply to estates of decedents dying before or after its enactment.","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":"c0a2f6b5fe0c55384f978f7a31f394f4eb1c5cd9542bf5defb6bd49a557e89d8","source_id":"us-ca","stale":false,"prev":"us-ca/rtc-13820.12","next":"us-ca/rtc-13830"},"notice":"GroundRules: Original legal text. Not legal advice."}