Cal. RTC § 13830.8
This is the official text of Cal. RTC § 13830.8, 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
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 this state, and all of its judicial and administrative officials on all questions concerning the domicile of the decedent for death tax purposes. If the board does not render a determination within one year from the time that it is fully constituted, all authority of the board shall cease and the bar to court proceedings set forth in Section 13830.1 shall no longer exist.
Status: in_force · Read it on the official government site
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