§ 13820.3
38 words·~1 min read·
/ca/revenue-and-taxation-code/13820-3·A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
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.