California Revenue and Taxation Code

§ 13408

Name: California Superior Court Tentative Rulings
Creator: DecisionDepot
License: https://creativecommons.org/licenses/by-nc/4.0/

RTC § 13408Div. 2 · Part 8 · Ch. 2

“Nonresident” or “nonresident decedent” means a decedent who was domiciled outside of California at his or her death.

Legislative history

Added by Stats. 1982, Ch. 1535, Sec. 15.