Cal. RTC § 13830.13
This is the official text of Cal. RTC § 13830.13, part of California’s Revenue and Taxation Code — governs state and local taxation, including income and property tax.
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Official statutory text
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 similar hereto. However, nothing contained in this section shall prohibit the application of this article or any part hereof where any of the other states involved in the dispute have in effect therein a law empowering the tax authority to voluntarily enter into a binding arbitration or compromise agreement and such an agreement is so entered into.
Status: in_force · Read it on the official government site
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