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2021 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 8 - Determination of Domicile by Arbitration: Alternative Method
Section 13830.5.
Universal Citation:
CA Rev & Tax Code § 13830.5 (2021)
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13830.5.
The board shall hold hearings at such places as are deemed necessary, upon reasonable notice to the executors, ancillary administrators, all other interested persons, and to the taxing officials of the states involved, all of whom are entitled to be heard.
(Added by Stats. 1982, Ch. 1535, Sec. 15.)
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