There is a newer version of the California Code
2016 California Code
Revenue and Taxation Code - RTC
DIVISION 2 - OTHER TAXES
PART 8 - PROHIBITION OF GIFT AND DEATH TAXES
CHAPTER 2 - Definitions
Section 13408.
CA Rev & Tax Code § 13408 (2016) What's This?
13408. Nonresident or nonresident decedent means a decedent who was domiciled outside of California at his or her death.
(Added by Stats. 1982, Ch. 1535, Sec. 15.)
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