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2020 California Code
Revenue and Taxation Code - RTC
DIVISION 2 - OTHER TAXES
PART 8 - PROHIBITION OF GIFT AND DEATH TAXES
CHAPTER 7 - Collection of Tax
ARTICLE 7 - Uniform Act on Interstate Arbitration of Death Taxes
Section 13820.8.
Universal Citation:
CA Rev & Tax Code § 13820.8 (2020)
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13820.8.
The compensation and expenses of the members of the board and its employees may be agreed upon among those members and the executor or administrator and if they cannot agree shall be fixed by the superior court of the state determined by the board to be the domicile of the decedent. The amounts so agreed upon or fixed shall be deemed an administration expense and shall be payable by the executor or administrator.
(Added by Stats. 1982, Ch. 1535, Sec. 15.)
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