“Nonresident” or “nonresident decedent” means a decedent who was domiciled outside of California at his or her death.
Cal. Rev. & Tax. Code § 13408
Definitions
Added by Stats. 1982, Ch. 1535, Sec. 15.
Official source: California Legislative Information. Reproduced from public-domain California statutes; confirm against the official source for the current text. Not legal advice.