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Cal. Revenue and Taxation Code § 13820.3

Cal. Revenue and Taxation Code § 13820.3

California · California Revenue and Taxation Code · Status: effective

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Cal. Revenue and Taxation Code § 13820.3, California, version 1 as recorded 2026-07-25, yourstate.us, https://yourstate.us/provision/920282
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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.