{"data":{"id":"us-ca/rtc-13830.7","jurisdiction":"us-ca","citation":"RTC § 13830.7","heading":"","body":"Whenever practicable the board shall apply the rules of evidence then prevailing in the federal courts under the federal rules of civil procedure.","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 8. Determination of Domicile by Arbitration: Alternative Method [13830. - 13830.13.]"],"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":"bbb709159e52738ecd71f96bca0d390a51dedb2066c670743c0dc02d15a0475e","source_id":"us-ca","stale":false,"prev":"us-ca/rtc-13830.6","next":"us-ca/rtc-13830.8"},"notice":"GroundRules: Original legal text. Not legal advice."}