California Revenue and Taxation Code ARTICLE 8 - Determination of Domicile by Arbitration: Alternative Method

• Section 13830.
  For the purposes of this article:(a) “Executor” means an executor of the will or administrator of the estate of the decedent, but does not include an...
• Section 13830.1.
  In any case in which this state and one or more other states each claims that it was the domicile of a decedent at his...
• Section 13830.2.
  In any case in which an election is made and not rejected the Controller may enter into a written agreement with the other taxing officials...
• Section 13830.3.
  If in any case it appears that an agreement cannot be reached, as provided in Section 13830.2, or if one year shall have elapsed from...
• Section 13830.4.
  Where only this state and one other state are involved, the Controller and the taxing official of the other state shall each appoint a member...
• Section 13830.5.
  The board shall hold hearings at such places as are deemed necessary, upon reasonable notice to the executors, ancillary administrators, all other interested persons, and...
• Section 13830.6.
  The board may administer oaths, take testimony, subpoena witnesses and require their attendance, require the production of books, papers and documents, and issue commissions to...
• Section 13830.7.
  Whenever practicable the board shall apply the rules of evidence then prevailing in the federal courts under the federal rules of civil procedure.(Added by Stats....
• Section 13830.8.
  The board shall determine the domicile of the decedent at the time of his or her death. This determination is final and conclusive and binds...
• Section 13830.9.
  The reasonable compensation and expenses of the members of the board and its employees shall be agreed upon among those members, the taxing officials involved,...
• Section 13830.10.a.
  The determination of the board and the record of its proceedings shall be filed with the authority having jurisdiction to assess the death tax in...
• Section 13830.11.
  Notwithstanding the commencement of a legal action for determination of domicile within this state or the commencement of an arbitration proceeding, as provided in Section...
• Section 13830.12.
  When in any case the board of arbitration determines that a decedent dies domiciled in this state, the total amount of interest and penalties for...
• Section 13830.13.
  This article shall be applicable only to cases in which each of the states involved in the dispute has in effect therein a law substantially...

Last modified: October 22, 2018