{"data":{"id":"us-ca/rtc-13820.3","jurisdiction":"us-ca","citation":"RTC § 13820.3","heading":"","body":"The board shall, by majority vote, determine the domicile of the decedent at the time of his or her death. This determination shall be final for purposes of imposing and collecting death taxes but for no other purpose.","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":"f88b67a256279edb889bd81c85d1a20c692161e3a322b9bf91d2c022283ee34b","source_id":"us-ca","stale":false,"prev":"us-ca/rtc-13820.2","next":"us-ca/rtc-13820.4"},"notice":"GroundRules: Original legal text. Not legal advice."}