reglab/statecodes huggingface dataset:
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 2 - OTHER TAXES › PART 8 - PROHIBITION OF GIFT AND DEATH TAXES › CHAPTER 4 - Deficiency Determination › Section 13516.

13516. 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 or her examination, a deficiency shall be determined. That determination may also be made within such time after the expiration of that four-year period as may be agreed upon in writing between the Controller and the personal representative.
For purposes of this section, a return filed before the last day prescribed by law for filing that return shall be considered as filed on that last day.
(Added by Stats. 1982, Ch. 1535, Sec. 15.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 2 - OTHER TAXES › PART 8 - PROHIBITION OF GIFT AND DEATH TAXES › CHAPTER 4 - Deficiency Determination › Section 13517.

13517. In the case of a false or fraudulent return or failure to file a return, the Controller may determine the tax at any time.
(Added by Stats. 1982, Ch. 1535, Sec. 15.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 2 - OTHER TAXES › PART 8 - PROHIBITION OF GIFT AND DEATH TAXES › CHAPTER 4 - Deficiency Determination › Section 13518.

13518. In any case in which a deficiency has been determined in an erroneous amount, the Controller may, within three years after the erroneous determination was made, set aside the determination or issue an amended determination in the correct amount.
(Added by Stats. 1982, Ch. 1535, Sec. 15.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 2 - OTHER TAXES › PART 8 - PROHIBITION OF GIFT AND DEATH TAXES › CHAPTER 4 - Deficiency Determination › Section 13519.

13519. The Controller shall give notice of the deficiency determined, together with any penalty for failure to file a return, by personal service or by mail to the person filing the return at the address stated in the return, or, if no return is filed, to the person liable for the tax. Copies of the notice of deficiency may in like manner be given to such other persons as the Controller deems advisable.
(Added by Stats. 1982, Ch. 1535, Sec. 15.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 2 - OTHER TAXES › PART 8 - PROHIBITION OF GIFT AND DEATH TAXES › CHAPTER 4 - Deficiency Determination › Section 13520.

13520. In any case in which it is claimed that a deficiency has been determined in an erroneous amount, any person who is liable for the tax may, within three years after the determination was made, bring an action against the state in the superior court having jurisdiction to have the tax modified in whole or in part.
(Added by Stats. 1982, Ch. 1535, Sec. 15.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 2 - OTHER TAXES › PART 8 - PROHIBITION OF GIFT AND DEATH TAXES › CHAPTER 5 - Payment of Tax › ARTICLE 1 - Generally › Section 13530.

13530. The tax imposed by this part shall be paid by the personal representative to the extent of assets subject to his or her control. Liability for payment of the tax continues until the tax is paid.
(Added by Stats. 1982, Ch. 1535, Sec. 15.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 2 - OTHER TAXES › PART 8 - PROHIBITION OF GIFT AND DEATH TAXES › CHAPTER 5 - Payment of Tax › ARTICLE 1 - Generally › Section 13531.

13531. The tax imposed by this part is due and payable at the date of the decedent’s death.
(Added by Stats. 1982, Ch. 1535, Sec. 15.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 2 - OTHER TAXES › PART 8 - PROHIBITION OF GIFT AND DEATH TAXES › CHAPTER 5 - Payment of Tax › ARTICLE 1 - Generally › Section 13532.

13532. The tax imposed by this part is delinquent at the expiration of nine months from the date on which it becomes due and payable, if not paid within that time.
(Added by Stats. 1982, Ch. 1535, Sec. 15.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 2 - OTHER TAXES › PART 8 - PROHIBITION OF GIFT AND DEATH TAXES › CHAPTER 5 - Payment of Tax › ARTICLE 1 - Generally › Section 13533.

13533. The tax imposed by this part shall be paid to the Controller by remittance to the Treasurer.
(Added by Stats. 1982, Ch. 1535, Sec. 15.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 2 - OTHER TAXES › PART 8 - PROHIBITION OF GIFT AND DEATH TAXES › CHAPTER 5 - Payment of Tax › ARTICLE 1 - Generally › Section 13534.

13534. In the case of any decedent dying on or after January 1, 1999, Section 6166 of the Internal Revenue Code, enacted as of January 1, 1998, shall apply to any tax due, and the interest rate on amounts due, as provided in Section 6601(j) of the Internal Revenue Code, enacted as of January 1, 1998, shall apply in lieu of the rate provided in Section 13550.
(Added by Stats. 1998, Ch. 323, Sec. 8. Effective August 20, 1998.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 2 - OTHER TAXES › PART 8 - PROHIBITION OF GIFT AND DEATH TAXES › CHAPTER 5 - Payment of Tax › ARTICLE 2 - Interest › Section 13550.

13550. (a) The tax imposed by this part does not bear interest if it is paid prior to the date on which it otherwise becomes delinquent. However, if the tax is paid after that date, the tax bears interest at the rate for underpayment of estate tax provided in Section 6621(a)(2) of the Internal Revenue Code from the date it became delinquent and until it is paid. Interest under this section shall be compounded daily.
(b) The amendments made by Chapter 323 of the Statutes of 1998 shall apply to delinquent amounts unpaid on or after January 1, 1999, to December 31, 2000, inclusive.
(Amended by Stats. 2000, Ch. 363, Sec. 6. Effective September 8, 2000. Operative January 1, 2001, by Sec. 11 of Ch. 363.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 2 - OTHER TAXES › PART 8 - PROHIBITION OF GIFT AND DEATH TAXES › CHAPTER 5 - Payment of Tax › ARTICLE 2 - Interest › Section 13551.

13551. Every payment on the tax imposed by this part is applied, first, to any interest due on the tax, secondly, to any penalty imposed by this part, and then, if there is any balance, to the tax itself.
(Added by Stats. 2003, Ch. 221, Sec. 1. Effective January 1, 2004.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 2 - OTHER TAXES › PART 8 - PROHIBITION OF GIFT AND DEATH TAXES › CHAPTER 5 - Payment of Tax › ARTICLE 2 - Interest › Section 13552.

13552. All interest and penalties provided in this chapter shall be treated and collected in the same manner as taxes.
(Added by Stats. 2003, Ch. 221, Sec. 2. Effective January 1, 2004.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 2 - OTHER TAXES › PART 8 - PROHIBITION OF GIFT AND DEATH TAXES › CHAPTER 5 - Payment of Tax › ARTICLE 3 - Delinquent Tax Bond › Section 13555.

13555. If any personal representative fails to pay any tax imposed by this part for which he or she is liable prior to the delinquent date of the tax, he or she shall, on motion of the Controller, in his or her discretion, be required by the superior court having jurisdiction to execute a bond to the people of the State of California in a penalty of twice the amount of the tax with those sureties as the court may approve, conditioned for the payment of the tax, plus interest on the tax at the rate of 12 percent per annum commencing on the date that tax became delinquent, within a certain time to be fixed by the court and specified in the bond.
(Added by Stats. 1982, Ch. 1535, Sec. 15.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 2 - OTHER TAXES › PART 8 - PROHIBITION OF GIFT AND DEATH TAXES › CHAPTER 5 - Payment of Tax › ARTICLE 3 - Delinquent Tax Bond › Section 13556.

13556. The bond shall be filed in the office of the clerk of the court, and a certified copy shall be immediately transmitted to the Controller.
(Added by Stats. 1982, Ch. 1535, Sec. 15.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 2 - OTHER TAXES › PART 8 - PROHIBITION OF GIFT AND DEATH TAXES › CHAPTER 5 - Payment of Tax › ARTICLE 3 - Delinquent Tax Bond › Section 13557.

13557. If the bond is not filed within 20 days after the date of the filing of the order requiring it, the letters of the personal representative affected shall be revoked upon motion of the Controller.
(Added by Stats. 1982, Ch. 1535, Sec. 15.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 2 - OTHER TAXES › PART 8 - PROHIBITION OF GIFT AND DEATH TAXES › CHAPTER 6 - Refunds › Section 13560.

13560. Whenever the Controller determines that the tax due under this part has been over paid, the person making payment shall be entitled to a refund of the amount erroneously paid on presentation of proof satisfactory to the Controller that he or she is entitled to a refund.
(Added by Stats. 1982, Ch. 1535, Sec. 15.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 2 - OTHER TAXES › PART 8 - PROHIBITION OF GIFT AND DEATH TAXES › CHAPTER 6 - Refunds › Section 13561.

13561. An application for the refund shall be made to the Controller within one year after the date the federal estate tax has been finally determined.
(Added by Stats. 1982, Ch. 1535, Sec. 15.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 2 - OTHER TAXES › PART 8 - PROHIBITION OF GIFT AND DEATH TAXES › CHAPTER 6 - Refunds › Section 13562.

13562. On proof satisfactory that the applicant is entitled to a refund, the Controller shall draw his or her warrant upon the Treasurer in favor of the person who paid the tax in the amount erroneously paid, and the Treasurer shall refund that amount.
(Added by Stats. 1982, Ch. 1535, Sec. 15.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 2 - OTHER TAXES › PART 8 - PROHIBITION OF GIFT AND DEATH TAXES › CHAPTER 6 - Refunds › Section 13563.

13563. (a) For purposes of determining interest on overpayments for periods beginning before July 1, 2002, interest shall be allowed and paid upon any overpayment of tax due under this part in the same manner as provided in Sections 6621(a)(1) and 6622 of the Internal Revenue Code.
(b) For purposes of determining interest on overpayments for periods beginning on or after July 1, 2002, interest shall be allowed and paid upon any overpayment of tax due under this part at the lesser of the following:
(1) Five percent.
(2) The bond equivalent rate of 13-week United States Treasury bills, determined as follows:
(A) The bond equivalent rate of 13-week United States Treasury bills established at the first auction held during the month of January shall be utilized for determining the appropriate rate for the following July 1 to December 31, inclusive.
(B) The bond equivalent rate of 13-week United States Treasury bills established at the first auction held during the month of July shall be utilized for determining the appropriate rate for the following January 1 to June 30, inclusive.
(c) For purposes of subdivision (b), in computing the amount of any interest required to be paid by the state, that interest shall be computed as simple interest, not compound interest. That interest shall be allowed from the date on which payment would have become delinquent, if not paid, or the date of actual payment, whichever is later in time, to the date preceding the date of the refund warrant by not more than 30 days, the date to be determined by the Controller.
(Amended by Stats. 2003, Ch. 697, Sec. 5. Effective January 1, 2004.)
2023 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 1 - Suit for Tax › Section 13601.

13601. The state may enforce its claim for any tax imposed by this part and enforce the lien of the tax by a civil action in any court of competent jurisdiction against any person liable for the tax or against any property subject to the lien.
(Added by Stats. 1982, Ch. 1535, Sec. 15.)
2023 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 2 - Lien of Tax › Section 13610.

13610. (a) If any personal representative fails to pay any tax, interest, or penalty imposed under this part at the time that it becomes due and payable, the amount thereof, including penalties and interest, together with any costs in addition thereto, shall thereupon be a perfected and enforceable state tax lien. Except as otherwise provided in subdivision (b), the lien is subject to Chapter 14 (commencing with Section 7150) of Division 7 of Title 1 of the Government Code.
(b) Notwithstanding subdivision (a) of Section 7172 of the Government Code, all of the following apply to a state tax lien created pursuant to subdivision (a):
(1) If the lien is not extinguished as in paragraph (2), (3), or (4), or otherwise released or discharged, it expires 10 years from the time a deficiency determination is issued pursuant to this part if, within that 10 years, no notice of the lien has been recorded or filed as provided in Section 7171 of the Government Code.
(2) If suit or a proceeding for collection of the tax has not been instituted within 5 years after the tax becomes due and payable, the lien ceases as to any bona fide purchaser, mortgagee, or lessee of, or beneficiary under a deed of trust on, the property subject to the lien.
(3) If property subject to the lien is sold, exchanged, or otherwise transferred pursuant to the Probate Code the lien ceases as to the property and attaches to the proceeds or other consideration received.
(4) If property subject to the lien is mortgaged, hypothecated or leased pursuant to the Probate Code, the lien becomes subject to and subordinate to the rights and interests of the mortgagee, lessee, or other person so secured or created, and attaches to the proceeds of the mortgage, hypothecation, or lease.
(Amended by Stats. 1983, Ch. 645, Sec. 2.)
2023 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 3 - Warrant for Collection of Tax › Section 13615.

13615. At any time within 10 years after any person is delinquent in the payment of any amount herein required to be paid, or within 10 years after the last recording or filing of a notice of state tax lien under Section 7171 of the Government Code, the Controller or his or her authorized representative may issue a warrant for the enforcement of any liens and for the collection of any amount required to be paid to the state under this part. The warrant shall be directed to any sheriff or marshal and shall have the same effect as a writ of execution. The warrant shall be levied and sale made pursuant to it in the same manner and with the same effect as a levy of and sale pursuant to a writ of execution.
(Amended by Stats. 1996, Ch. 872, Sec. 149. Effective January 1, 1997.)
2023 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 3 - Warrant for Collection of Tax › Section 13616.

13616. The Controller may pay or advance to the sheriff or marshal, the same fees, commissions, and expenses for his or her services as are provided by law for similar services pursuant to a writ of execution. The Controller, and not the court, shall approve the fees for publication in a newspaper.
(Amended by Stats. 1996, Ch. 872, Sec. 150. Effective January 1, 1997.)
2023 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 3 - Warrant for Collection of Tax › Section 13617.

13617. The fees, commissions, and expenses are obligations of the person required to pay any amount under this part and may be collected from him or her by virtue of the warrant or in any manner provided in this part for the collection of the tax.
(Added by Stats. 1982, Ch. 1535, Sec. 15.)
2023 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 4 - Writ of Execution › Section 13620.

13620. At any time after a tax imposed by this part is delinquent, the Controller may have a writ of execution issued for the enforcement of any judgment rendered pursuant to this part in respect to the tax.
(Added by Stats. 1982, Ch. 1535, Sec. 15.)
2023 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 4 - Writ of Execution › Section 13621.

13621. The writ shall be executed against any property of the person liable for payment of the tax, or against any property subject to the lien of the tax.
(Added by Stats. 1982, Ch. 1535, Sec. 15.)
2023 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 4 - Writ of Execution › Section 13622.

13622. No fee shall be exacted from the Controller for the issuance of execution of the writ.
(Added by Stats. 1982, Ch. 1535, Sec. 15.)
2023 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 5 - Miscellaneous › Section 13680.

13680. Proceedings for the collection of any tax imposed by this part may be commenced at any time after the tax is due and within 10 years from and after the time a delinquency determination is issued pursuant to the provisions of this part.
(Added by Stats. 1982, Ch. 1535, Sec. 15.)
2023 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 5 - Miscellaneous › Section 13681.

13681. In any proceeding for the enforcement of the estate tax a certificate by the Controller showing the amount due is prima facie evidence of the imposition of the tax, of the fact that it is due, and of compliance by the Controller with all the provisions of this part in relation to the computation and determination of the tax.
(Added by Stats. 1982, Ch. 1535, Sec. 15.)
2023 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 5 - Miscellaneous › Section 13682.

13682. No injunction, writ of mandate, or other legal or equitable process shall ever issue in any suit, action, or proceeding in any court against this state or any officer of this state to prevent or enjoin the collection of any tax imposed by this part.
(Added by Stats. 1982, Ch. 1535, Sec. 15.)
2023 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 5 - Miscellaneous › Section 13683.

13683. The Controller may bring suits in the courts of other states to collect estate taxes payable under this part. An official of another state which extends a like comity to this state may sue for the collection of similar taxes in the courts of this state. A certificate by the secretary of state of another state, under the great seal of that state, that an official thereof has authority to collect its estate or other transfer taxes is conclusive evidence of the authority of that official in any suit for the collection of those taxes in any court of this state.
(Added by Stats. 1982, Ch. 1535, Sec. 15.)
2023 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 5 - Miscellaneous › Section 13684.

13684. The remedies of the state for the enforcement of the tax imposed by this part are cumulative, and no action taken by the Controller or any other state official constitutes an election by the state or any of its officers to pursue any remedy to the exclusion of any other remedy for which provision is made by this part.
(Added by Stats. 1982, Ch. 1535, Sec. 15.)
2023 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 6 - Tax Compromise › Section 13801.

13801. The Controller may compromise with the personal representative the tax, including interest and penalty thereon, payable on the estate of any decedent who it is claimed was not a resident of this state at the time of his or her death.
(Added by Stats. 1982, Ch. 1535, Sec. 15.)
2023 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 6 - Tax Compromise › Section 13810.

13810. When the Controller claims that a decedent was domiciled in this state at the time of his or her death and the taxing authorities of another state or states make a like claim on behalf of their state or states, the Controller may make a written agreement of compromise with the other taxing authorities and the executor or administrator that a certain sum shall be accepted in full satisfaction of any and all death taxes imposed by this state, including any interest to the date of filing the agreement. The agreement shall also fix the amount to be accepted by the other states in full satisfaction of death taxes. The executor or administrator is hereby authorized to make that agreement. Either the Controller or the executor or administrator shall file the agreement, or a duplicate, with the authority that would be empowered to determine death taxes for this state if there had been no agreement; and thereupon the tax shall be deemed conclusively fixed as therein provided. Unless the tax is paid within 90 days after filing the agreement, interest shall thereafter accrue upon the amount fixed in the agreement but the time between the decedent’s death and the filing shall not be included in computing the interest.
(Added by Stats. 1982, Ch. 1535, Sec. 15.)
2023 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 6 - Tax Compromise › Section 13810.1.

13810.1. As used in this article, “state” means any state, territory, or possession of the United States, and the District of Columbia.
(Added by Stats. 1982, Ch. 1535, Sec. 15.)
2023 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 6 - Tax Compromise › Section 13810.2.

13810.2. This article shall be so interpreted and construed as to effectuate its general purpose to make uniform the law of those states which enact it.
(Added by Stats. 1982, Ch. 1535, Sec. 15.)
2023 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 6 - Tax Compromise › Section 13810.3.

13810.3. This article may be cited as the “Uniform Act on Interstate Compromise of Death Taxes.”
(Added by Stats. 1982, Ch. 1535, Sec. 15.)
2023 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 6 - Tax Compromise › Section 13810.4.

13810.4. This article shall apply to estates of decedents dying before or after its enactment.
(Added by Stats. 1982, Ch. 1535, Sec. 15.)
2023 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 7 - Uniform Act on Interstate Arbitration of Death Taxes › Section 13820.

13820. When the Controller claims that a decedent was domiciled in this state at the time of his or her death and the taxing authorities of another state or states make a like claim on behalf of their state or states, the Controller may make a written agreement with the other taxing authorities and with the executor or administrator to submit the controversy to the decision of a board consisting of one or any uneven number of arbitrators (hereafter referred to in this article as “board”). The executor or administrator is hereby authorized to make the agreement. The parties to the agreement shall select the arbitrator or arbitrators.
(Added by Stats. 1982, Ch. 1535, Sec. 15.)
2023 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 7 - Uniform Act on Interstate Arbitration of Death Taxes › Section 13820.1.

13820.1. The board shall hold hearings at such times and places as it may determine, upon reasonable notice to the parties to the agreement, all of whom shall be entitled to be heard, to present evidence and to examine and cross-examine witnesses.
(Added by Stats. 1982, Ch. 1535, Sec. 15.)
2023 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 7 - Uniform Act on Interstate Arbitration of Death Taxes › Section 13820.2.

13820.2. The board shall have power to administer oaths, take testimony, subpoena and require the attendance of witnesses and the production of books, papers and documents, and issue commissions to take testimony. Subpoenas may be signed by any member of the board. In case of failure to obey a subpoena, any judge of a court of record of this state, upon application by the board, may make an order requiring compliance with the subpoena, and the court may punish failure to obey the order as a contempt.
(Added by Stats. 1982, Ch. 1535, Sec. 15.)
2023 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 7 - Uniform Act on Interstate Arbitration of Death Taxes › Section 13820.3.

13820.3. 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.
(Added by Stats. 1982, Ch. 1535, Sec. 15.)
2023 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 7 - Uniform Act on Interstate Arbitration of Death Taxes › Section 13820.4.

13820.4. Except as provided in Section 13820.2 in respect of the issuance of subpoenas, all questions arising in the course of the proceeding shall be determined by majority vote of the board.
(Added by Stats. 1982, Ch. 1535, Sec. 15.)
2023 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 7 - Uniform Act on Interstate Arbitration of Death Taxes › Section 13820.5.

13820.5. The Controller, the board, or the executor or administrator shall file the determination of the board as to domicile, the record of the board’s proceedings, and the agreement, or a duplicate, made pursuant to Section 13820, with the authority having jurisdiction to determine the death taxes in the state determined to be the domicile and shall file copies of all such documents with the authorities that would have been empowered to determine the death taxes in each of the other states involved.
(Added by Stats. 1982, Ch. 1535, Sec. 15.)
2023 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 7 - Uniform Act on Interstate Arbitration of Death Taxes › Section 13820.6.

13820.6. In any case where it is determined by the board that the decedent died domiciled in this state, interest, if otherwise imposed by law, for nonpayment of death taxes between the date of the agreement and of filing of the determination of the board as to domicile, shall not exceed 10 percent per annum.
(Added by Stats. 1982, Ch. 1535, Sec. 15.)
2023 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 7 - Uniform Act on Interstate Arbitration of Death Taxes › Section 13820.7.

13820.7. Nothing contained herein shall prevent at any time a written compromise, if otherwise lawful, by all parties to the agreement made pursuant to Section 13820, fixing the amounts to be accepted by this and any other state involved in full satisfaction of death taxes.
(Added by Stats. 1982, Ch. 1535, Sec. 15.)
2023 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 7 - Uniform Act on Interstate Arbitration of Death Taxes › Section 13820.8.

13820.8. The compensation and expenses of the members of the board and its employees may be agreed upon among those members and the executor or administrator and if they cannot agree shall be fixed by the superior court of the state determined by the board to be the domicile of the decedent. The amounts so agreed upon or fixed shall be deemed an administration expense and shall be payable by the executor or administrator.
(Added by Stats. 1982, Ch. 1535, Sec. 15.)
2023 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 7 - Uniform Act on Interstate Arbitration of Death Taxes › Section 13820.9.

13820.9. This article shall apply only to cases in which each of the states involved has a law identical with or substantially similar to this act.
(Added by Stats. 1982, Ch. 1535, Sec. 15.)
2023 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 7 - Uniform Act on Interstate Arbitration of Death Taxes › Section 13820.10.

13820.10. As used in this article, the word “state” means any state, territory, or possession of the United States, and the District of Columbia.
(Added by Stats. 1982, Ch. 1535, Sec. 15.)
2023 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 7 - Uniform Act on Interstate Arbitration of Death Taxes › Section 13820.11.

13820.11. This article shall be so interpreted and construed as to effectuate its general purpose to make uniform the law of those states which enact it.
(Added by Stats. 1982, Ch. 1535, Sec. 15.)
2023 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 7 - Uniform Act on Interstate Arbitration of Death Taxes › Section 13820.12.

13820.12. This article may be cited as the “Uniform Act on Interstate Arbitration of Death Taxes.”
(Added by Stats. 1982, Ch. 1535, Sec. 15.)
2023 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 7 - Uniform Act on Interstate Arbitration of Death Taxes › Section 13820.13.

13820.13. This article shall apply to estates of decedents dying before or after its enactment.
(Added by Stats. 1982, Ch. 1535, Sec. 15.)
2023 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.

13830. For the purposes of this article:
(a) “Executor” means an executor of the will or administrator of the estate of the decedent, but does not include an ancillary administrator nor an administrator with the will annexed if an executor named in the will has been appointed and has qualified in another state.
(b) “Taxing official” means the Controller of the State of California and the designated authority of a reciprocal state.
(c) “Death tax” means any tax levied by a state on account of the transfer or shifting of economic benefits in property at death, or in contemplation thereof, or intended to take effect in possession or enjoyment at or after death, whether denominated an “inheritance tax,” “transfer tax,” “succession tax,” “estate tax,” “death duty,” “death dues,” or otherwise.
(d) “Interested person” means any person who may be entitled to receive, or who has received, any property or interest which may be required to be considered in computing the death tax of any state involved.
(e) “State” means any state, territory, or possession of the United States, or the District of Columbia. “This state” means the State of California.
(f) “Board” means board of arbitration.
(Added by Stats. 1982, Ch. 1535, Sec. 15.)
2023 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 13830.1.

13830.1. In any case in which this state and one or more other states each claims that it was the domicile of a decedent at his or her death, at any time prior to the commencement of legal action for determination of domicile within this state or within 60 days thereafter, any executor, or the taxing official of any such state, may elect to invoke the provisions of this article. That executor or taxing official shall send a notice of that election by registered mail, receipt requested, to the taxing official of each such state and to each executor, ancillary administrator, and interested person. Within 40 days after the receipt of that notice of election, any executor may reject that election by sending a notice, by registered mail, receipt requested, to all persons originally required to be sent a notice of election. When an election has been rejected by an executor, no further proceedings shall be had under this article. If that election is not rejected within the 40-day period, the dispute as to death taxes shall be determined solely as provided in this article. No other proceedings to determine or assess those death taxes shall thereafter be prosecuted in any court of this state or otherwise.
(Added by Stats. 1982, Ch. 1535, Sec. 15.)
2023 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 13830.2.

13830.2. In any case in which an election is made and not rejected the Controller may 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 taxes, 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.
(Added by Stats. 1982, Ch. 1535, Sec. 15.)
2023 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.)
2023 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.)
2023 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.)
2023 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.)
2023 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.)
2023 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.)
2023 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.)
2023 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.)
2023 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.)
2023 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.)
2023 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.)
2023 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.)
2023 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.)
2023 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.)
2023 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.)
2023 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.)
2023 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.)
2023 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.)
2023 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.)