reglab/housing_qa huggingface dataset:
CA Rev & Tax Code § 13830.3 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 8 - PROHIBITION OF GIFT AND DEATH TAXES|CHAPTER 7 - Collection of Tax|ARTICLE 8 - Determination of Domicile by Arbitration: Alternative Method|Section 13830.3.

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 the date of the election without an agreement having been reached, the domicile of the decedent at the time of his or her death shall be determined solely for death tax purposes as provided for in this article.(Added by Stats. 1982, Ch. 1535, Sec. 15.)
CA Rev & Tax Code § 13830.4 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 8 - PROHIBITION OF GIFT AND DEATH TAXES|CHAPTER 7 - Collection of Tax|ARTICLE 8 - Determination of Domicile by Arbitration: Alternative Method|Section 13830.4.

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 of a board of arbitration, and these members shall appoint the third member of the board. If this state and more than one other state are involved, the taxing officials thereof shall agree upon the authorities charged with the duty of administering death tax laws in three states not involved in the dispute and each of these authorities shall appoint a member of the board of arbitration. The board shall select one of its members as chairman.(Added by Stats. 1982, Ch. 1535, Sec. 15.)
CA Rev & Tax Code § 13830.5 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 8 - PROHIBITION OF GIFT AND DEATH TAXES|CHAPTER 7 - Collection of Tax|ARTICLE 8 - Determination of Domicile by Arbitration: Alternative Method|Section 13830.5.

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 to the taxing officials of the states involved, all of whom are entitled to be heard.(Added by Stats. 1982, Ch. 1535, Sec. 15.)
CA Rev & Tax Code § 13830.6 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 8 - PROHIBITION OF GIFT AND DEATH TAXES|CHAPTER 7 - Collection of Tax|ARTICLE 8 - Determination of Domicile by Arbitration: Alternative Method|Section 13830.6.

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 take testimony. Subpoenas may be issued by any member of the board. Failure to obey a subpoena may be punished by any court of record in the same manner as if the subpoena had been issued by that court.(Added by Stats. 1982, Ch. 1535, Sec. 15.)
CA Rev & Tax Code § 13830.7 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 8 - PROHIBITION OF GIFT AND DEATH TAXES|CHAPTER 7 - Collection of Tax|ARTICLE 8 - Determination of Domicile by Arbitration: Alternative Method|Section 13830.7.

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. 1982, Ch. 1535, Sec. 15.)
CA Rev & Tax Code § 13830.8 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 8 - PROHIBITION OF GIFT AND DEATH TAXES|CHAPTER 7 - Collection of Tax|ARTICLE 8 - Determination of Domicile by Arbitration: Alternative Method|Section 13830.8.

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 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.(Added by Stats. 1982, Ch. 1535, Sec. 15.)
CA Rev & Tax Code § 13830.9 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 8 - PROHIBITION OF GIFT AND DEATH TAXES|CHAPTER 7 - Collection of Tax|ARTICLE 8 - Determination of Domicile by Arbitration: Alternative Method|Section 13830.9.

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, and the executors. If an agreement cannot be reached, compensation and expenses shall be determined by those taxing officials; and, if they cannot agree, by the appropriate probate court of the state determined to be the domicile. That amount shall be borne by the estate and shall be deemed an administration expense.(Added by Stats. 1982, Ch. 1535, Sec. 15.)
CA Rev & Tax Code § 13830.10 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 8 - PROHIBITION OF GIFT AND DEATH TAXES|CHAPTER 7 - Collection of Tax|ARTICLE 8 - Determination of Domicile by Arbitration: Alternative Method|Section 13830.10.

13830.10.  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 the state determined to be the domicile of the decedent and with the authorities which would have had jurisdiction to assess the death tax in each of the other states involved if the decedent had been found to be domiciled therein.(Added by Stats. 1982, Ch. 1535, Sec. 15.)
CA Rev & Tax Code § 13830.11 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 8 - PROHIBITION OF GIFT AND DEATH TAXES|CHAPTER 7 - Collection of Tax|ARTICLE 8 - Determination of Domicile by Arbitration: Alternative Method|Section 13830.11.

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 13830.3, the Controller may in any case enter into a written agreement with the other taxing officials involved and with the executors to accept a certain sum in full payment of any death tax, together with interest and penalties, that may be due this state; provided, this agreement fixes the amount to be paid the other states involved in the dispute, at any time before that proceeding is concluded. Upon the filing of this agreement with the authority which would have jurisdiction to assess the death tax of this state, if the decedent died domiciled in this state, an assessment shall be made as provided in that agreement, and this assessment finally and conclusively fixes the amount of death tax due this state. If the aggregate amount payable under that agreement or under an agreement made in accordance with the provisions of Section 13830.2 to the states involved is less than the minimum credit allowable to the estate against the United States estate tax imposed with respect thereto, the executor forthwith shall also pay to this state the same percentage of the difference between that aggregate amount and the amount of that credit as the amount payable to this state under that agreement bears to that aggregate amount.(Added by Stats. 1982, Ch. 1535, Sec. 15.)
CA Rev & Tax Code § 13830.12 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 8 - PROHIBITION OF GIFT AND DEATH TAXES|CHAPTER 7 - Collection of Tax|ARTICLE 8 - Determination of Domicile by Arbitration: Alternative Method|Section 13830.12.

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 nonpayment of the tax, between the date of the election and the final determination of the board, shall not exceed 12 percent of the amount of the taxes per annum.(Added by Stats. 1982, Ch. 1535, Sec. 15.)
CA Rev & Tax Code § 13830.13 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 8 - PROHIBITION OF GIFT AND DEATH TAXES|CHAPTER 7 - Collection of Tax|ARTICLE 8 - Determination of Domicile by Arbitration: Alternative Method|Section 13830.13.

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 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.(Added by Stats. 1982, Ch. 1535, Sec. 15.)
CA Rev & Tax Code § 14000 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 8 - PROHIBITION OF GIFT AND DEATH TAXES|CHAPTER 8 - Court Jurisdiction and Procedure Generally|ARTICLE 1 - Court Jurisdiction|Section 14000.

14000.  The superior court which has jurisdiction in probate of the estate of any decedent shall hear and determine all questions relative to any tax imposed by this part, whether the property listed in the estate tax return, or any portion thereof, is in the estate or not.(Added by Stats. 1982, Ch. 1535, Sec. 15.)
CA Rev & Tax Code § 14001 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 8 - PROHIBITION OF GIFT AND DEATH TAXES|CHAPTER 8 - Court Jurisdiction and Procedure Generally|ARTICLE 1 - Court Jurisdiction|Section 14001.

14001.  In a case where a deceased resident of this state leaves no estate subject to probate administration, the superior court in which the decedent resided at the date of death shall hear and determine all questions relative to any tax imposed by this part.(Added by Stats. 1982, Ch. 1535, Sec. 15.)
CA Rev & Tax Code § 14002 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 8 - PROHIBITION OF GIFT AND DEATH TAXES|CHAPTER 8 - Court Jurisdiction and Procedure Generally|ARTICLE 1 - Court Jurisdiction|Section 14002.

14002.  In the case of a decedent who was not a resident of this state at the time of his or her death, the superior court of the county in which the decedent’s real property is situated, or, if he or she had no real property in this state, the superior court of the county in which any of his or her personal property is situated, has jurisdiction to hear and determine all questions relative to any tax imposed by this part. If the decedent leaves property in more than one county, the superior court of any such county whose jurisdiction is first invoked has exclusive jurisdiction.(Added by Stats. 1982, Ch. 1535, Sec. 15.)
CA Rev & Tax Code § 14010 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 8 - PROHIBITION OF GIFT AND DEATH TAXES|CHAPTER 8 - Court Jurisdiction and Procedure Generally|ARTICLE 2 - Court Procedure Generally|Section 14010.

14010.  Except as otherwise provided in this part, the provisions of the Code of Civil Procedure relative to judgments, new trials, appeals, attachments, and execution of judgments, so far as applicable, govern all proceedings under this part.(Added by Stats. 1982, Ch. 1535, Sec. 15.)
CA Rev & Tax Code § 14011 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 8 - PROHIBITION OF GIFT AND DEATH TAXES|CHAPTER 8 - Court Jurisdiction and Procedure Generally|ARTICLE 2 - Court Procedure Generally|Section 14011.

14011.  Nothing in this article precludes the state from any relief provided for in this part which may be inconsistent with the provisions of the Code of Civil Procedure.(Added by Stats. 1982, Ch. 1535, Sec. 15.)
CA Rev & Tax Code § 14012 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 8 - PROHIBITION OF GIFT AND DEATH TAXES|CHAPTER 8 - Court Jurisdiction and Procedure Generally|ARTICLE 2 - Court Procedure Generally|Section 14012.

14012.  The provisions of the Code of Civil Procedure relative to the time of commencing civil actions do not apply to any action or proceeding under this part to levy, appraise, assess, determine, or enforce the collection of any tax, interest, or penalty imposed by this part.(Added by Stats. 1982, Ch. 1535, Sec. 15.)
CA Rev & Tax Code § 14013 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 8 - PROHIBITION OF GIFT AND DEATH TAXES|CHAPTER 8 - Court Jurisdiction and Procedure Generally|ARTICLE 2 - Court Procedure Generally|Section 14013.

14013.  No fee shall be charged the Controller for filing, recording, or certifying any petition, lis pendens, decree, or order for taking any oath or acknowledgement, in any proceedings under this part; nor shall any undertaking be required from the Controller or the state in any such proceeding.(Added by Stats. 1982, Ch. 1535, Sec. 15.)
CA Rev & Tax Code § 14101 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 8 - PROHIBITION OF GIFT AND DEATH TAXES|CHAPTER 9 - Administration|ARTICLE 1 - Generally|Section 14101.

14101.  This part shall be administered by the Controller.(Added by Stats. 1982, Ch. 1535, Sec. 15.)
CA Rev & Tax Code § 14102 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 8 - PROHIBITION OF GIFT AND DEATH TAXES|CHAPTER 9 - Administration|ARTICLE 1 - Generally|Section 14102.

14102.  The Controller may employ those assistants, including attorneys, as may from time to time be necessary for the proper administration of this part.(Added by Stats. 1982, Ch. 1535, Sec. 15.)
CA Rev & Tax Code § 14103 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 8 - PROHIBITION OF GIFT AND DEATH TAXES|CHAPTER 9 - Administration|ARTICLE 1 - Generally|Section 14103.

14103.  The Controller may make and enforce rules and regulations relating to the administration and enforcement of this part, and may prescribe the extent, if any, to which any ruling or regulation shall be applied without retroactive effect.(Added by Stats. 1982, Ch. 1535, Sec. 15.)
CA Rev & Tax Code § 14104 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 8 - PROHIBITION OF GIFT AND DEATH TAXES|CHAPTER 9 - Administration|ARTICLE 1 - Generally|Section 14104.

14104.  The Controller shall, without charge, distribute a copy of this part to any person who requests it.(Added by Stats. 1982, Ch. 1535, Sec. 15.)
CA Rev & Tax Code § 14151 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 8 - PROHIBITION OF GIFT AND DEATH TAXES|CHAPTER 9 - Administration|ARTICLE 2 - Special Employment|Section 14151.

14151.  Whenever he or she is cited as a party to any proceeding or action to determine any tax imposed by this part, or whenever he or she deems it necessary for the better enforcement of this part to secure evidence of the evasion of, or to commence or appear in any proceeding or action to determine, any such tax, the Controller may, with the consent and approval of the Attorney General:(a) Specially employ any attorney or other person in or out of the state to act for or represent him or her on the state’s behalf.(b) Incur any reasonable and necessary expense for and incident to the employment.(Added by Stats. 1982, Ch. 1535, Sec. 15.)
CA Rev & Tax Code § 14201 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 8 - PROHIBITION OF GIFT AND DEATH TAXES|CHAPTER 9 - Administration|ARTICLE 3 - Hearings|Section 14201.

14201.  The Controller may conduct a hearing at any time or place for the purpose of determining whether a tax is due under this part.(Added by Stats. 1982, Ch. 1535, Sec. 15.)
CA Rev & Tax Code § 14202 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 8 - PROHIBITION OF GIFT AND DEATH TAXES|CHAPTER 9 - Administration|ARTICLE 3 - Hearings|Section 14202.

14202.  For purposes of the hearing referred to in Section 14201, the Controller has all of the following:(a) Jurisdiction to require the attendance before him or her of any person who he or she may have reason to believe possesses knowledge of any facts that will aid the Controller in the determination of the tax.(b) All the powers of a referee of the superior court.(Added by Stats. 1982, Ch. 1535, Sec. 15.)
CA Rev & Tax Code § 14203 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 8 - PROHIBITION OF GIFT AND DEATH TAXES|CHAPTER 9 - Administration|ARTICLE 3 - Hearings|Section 14203.

14203.  The Controller may issue subpoenas for any of the following purposes:(a) Compelling the attendance of any person before him or her or the production of books and papers.(b) Determining the amount of any tax due.(Added by Stats. 1982, Ch. 1535, Sec. 15.)
CA Rev & Tax Code § 14204 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 8 - PROHIBITION OF GIFT AND DEATH TAXES|CHAPTER 9 - Administration|ARTICLE 3 - Hearings|Section 14204.

14204.  On the filing by the Controller of a petition asking the court to do so, the superior court of the county in which a hearing is held may compel compliance with any subpoena issued by the Controller.(Added by Stats. 1982, Ch. 1535, Sec. 15.)
CA Rev & Tax Code § 14205 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 8 - PROHIBITION OF GIFT AND DEATH TAXES|CHAPTER 9 - Administration|ARTICLE 3 - Hearings|Section 14205.

14205.  The Controller may examine and take the testimony under oath of any person appearing before him or her concerning the determination of any tax due under this part.(Added by Stats. 1982, Ch. 1535, Sec. 15.)
CA Rev & Tax Code § 14206 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 8 - PROHIBITION OF GIFT AND DEATH TAXES|CHAPTER 9 - Administration|ARTICLE 3 - Hearings|Section 14206.

14206.  Any person compelled to attend a hearing before the Controller is entitled to fees for attendance in an amount to be determined by the Controller, and to his or her expenses of attendance. The fees and expenses are a part of the cost of administering this part.(Added by Stats. 1982, Ch. 1535, Sec. 15.)
CA Rev & Tax Code § 14251 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 8 - PROHIBITION OF GIFT AND DEATH TAXES|CHAPTER 9 - Administration|ARTICLE 4 - Information Confidential|Section 14251.

14251.  All information and records acquired by the Controller or any of his or her employees are confidential in nature, and except insofar as may be necessary for the enforcement of this part or as may be permitted by this article, shall not be disclosed by any of them.Except insofar as may be necessary for the enforcement of this part or as may be permitted by this article, any former or incumbent Controller or employee of the Controller who discloses any information acquired by any inspection or examination made pursuant to this article is guilty of a felony, and upon conviction shall be imprisoned pursuant to subdivision (h) of Section 1170 of the Penal Code.(Amended by Stats. 2011, Ch. 15, Sec. 569. (AB 109) Effective April 4, 2011. Operative October 1, 2011, by Sec. 636 of Ch. 15, as amended by Stats. 2011, Ch. 39, Sec. 68.)
CA Rev & Tax Code § 14252 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 8 - PROHIBITION OF GIFT AND DEATH TAXES|CHAPTER 9 - Administration|ARTICLE 4 - Information Confidential|Section 14252.

14252.  The Controller may allow any local, state, or federal official charged with the administration of any tax law to examine his or her estate tax records under those rules and regulations as he or she may prescribe.(Added by Stats. 1982, Ch. 1535, Sec. 15.)
CA Rev & Tax Code § 16710 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 9.5 - GENERATION SKIPPING TRANSFER TAX|CHAPTER 2 - Imposition of the Tax|ARTICLE 1 - Tax Imposed|Section 16710.

16710.  (a) A tax is hereby imposed upon every generation-skipping transfer in an amount equal to the amount allowable as a credit for state generation-skipping transfer taxes under Section 2604 of the Internal Revenue Code.(b) If any of the property transferred is real property in another state or personal property having a business situs in another state which requires the payment of a tax for which credit is received against the federal generation-skipping transfer tax, any tax due pursuant to subdivision (a) of this section shall be reduced by an amount which bears the same ratio to the total state tax credit allowable for federal generation-skipping transfer tax purposes as the value of such property taxable in such other state bears to the value of the gross generation-skipping transfer for federal generation skipping transfer tax purposes.(Amended by Stats. 1987, Ch. 1138, Sec. 4. Effective September 25, 1987.)
CA Rev & Tax Code § 16720 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 9.5 - GENERATION SKIPPING TRANSFER TAX|CHAPTER 2 - Imposition of the Tax|ARTICLE 2 - Returns|Section 16720.

16720.  Every person required to file a return reporting a generation skipping transfer under applicable federal statute and regulations shall file a return with the State Controller on or before the last day prescribed for filing the federal return.There shall be attached to the return filed with the Controller a duplicate copy of the federal return.(Added by Stats. 1977, Ch. 1079.)
CA Rev & Tax Code § 16721 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 9.5 - GENERATION SKIPPING TRANSFER TAX|CHAPTER 2 - Imposition of the Tax|ARTICLE 2 - Returns|Section 16721.

16721.  The return shall contain such information and be in such form as the Controller may prescribe and shall state the amount of tax due under the provisions of this part.The return shall contain, or be verified by, a written declaration that it is made under the penalties of perjury.(Added by Stats. 1977, Ch. 1079.)
CA Rev & Tax Code § 16722 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 9.5 - GENERATION SKIPPING TRANSFER TAX|CHAPTER 2 - Imposition of the Tax|ARTICLE 2 - Returns|Section 16722.

16722.  If, after the filing of a duplicate return, the federal authorities shall increase or decrease the amount of the federal generation skipping transfer tax, an amended return shall be filed with the State Controller showing all changes made in the original return and the amount of increase or decrease in the federal generation skipping transfer tax.(Added by Stats. 1977, Ch. 1079.)
CA Rev & Tax Code § 16730 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 9.5 - GENERATION SKIPPING TRANSFER TAX|CHAPTER 2 - Imposition of the Tax|ARTICLE 3 - Deficiency Determination|Section 16730.

16730.  In a case not involving a false or fraudulent return or failure to file a return, if the Controller determines at any time after the tax is due, but not later than four years after the return is filed, that the tax disclosed in any return required to be filed by this part is less than the tax disclosed by his examination, a deficiency shall be determined; provided that in a case where the federal generation skipping transfer tax has been increased upon audit of the federal return, the determination may be made at any time within one year after the federal generation skipping transfer tax becomes final.For the purposes of this section, a return filed before the last day prescribed by law for filing such return shall be considered as filed on such last day. (Added by Stats. 1977, Ch. 1079.)