California Revenue and Taxation Code ARTICLE 7 - Uniform Act on Interstate Arbitration of Death Taxes

• Section 13820.
  When the Controller claims that a decedent was domiciled in this state at the time of his or her death and the taxing authorities of...
• Section 13820.1.
  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...
• Section 13820.2.
  The board shall have power to administer oaths, take testimony, subpoena and require the attendance of witnesses and the production of books, papers and documents,...
• Section 13820.3.
  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...
• Section 13820.4.
  Except as provided in Section 13820.2 in respect of the issuance of subpoenas, all questions arising in the course of the proceeding shall be determined...
• Section 13820.5.
  The Controller, the board, or the executor or administrator shall file the determination of the board as to domicile, the record of the board’s proceedings,...
• Section 13820.6.
  In any case where it is determined by the board that the decedent died domiciled in this state, interest, if otherwise imposed by law, for...
• Section 13820.7.
  Nothing contained herein shall prevent at any time a written compromise, if otherwise lawful, by all parties to the agreement made pursuant to Section 13820,...
• Section 13820.8.
  The compensation and expenses of the members of the board and its employees may be agreed upon among those members and the executor or administrator...
• Section 13820.9.
  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.(Added...
• Section 13820.10.a.
  As used in this article, the word “state” means any state, territory, or possession of the United States, and the District of Columbia.(Added by Stats....
• Section 13820.11.
  This article shall be so interpreted and construed as to effectuate its general purpose to make uniform the law of those states which enact it.(Added...
• Section 13820.12.
  This article may be cited as the “Uniform Act on Interstate Arbitration of Death Taxes.”(Added by Stats. 1982, Ch. 1535, Sec. 15.)
• Section 13820.13.
  This article shall apply to estates of decedents dying before or after its enactment.(Added by Stats. 1982, Ch. 1535, Sec. 15.)

Last modified: October 22, 2018