This article shall apply only to cases in which each of the states involved has a law identical with or substantially similar to this act.
Cal. Rev. & Tax. Code § 13820.9
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.