The board shall hold hearings at such times and places as it may determine, upon reasonable notice to the parties to the agreement, all of whom shall be entitled to be heard, to present evidence and to examine and cross-examine witnesses.
Cal. Rev. & Tax. Code § 13820.1
Uniform Act on Interstate Arbitration of Death Taxes
Known as the Uniform Act
The act spans §§ 13801–13820 (20 sections).
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.