Cal. Rev. & Tax. Code § 13820.3

Current through the 2023 Legislative Session.

Section 13820.3 - Determination of domicile of decedent at time of death; finality

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.

Ca. Rev. and Tax. Code § 13820.3

Added by Stats. 1982, Ch. 1535, Sec. 15.