The board shall, by majority vote, determine the domicile of the decedent at the time of his or her death. This determination shall be final for purposes of imposing and collecting death taxes but for no other purpose.
Cal. Rev. & Tax. Code § 13820.3
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.