“Resident” or “resident decedent” means a decedent who was domiciled in California at his or her death.
(Added by Stats. 1982, Ch. 1535, Sec. 15.)
Rev. & Tax. Code § 13407, under Definitions.
Rev. & Tax. Code § 13407
“Resident” or “resident decedent” means a decedent who was domiciled in California at his or her death.
(Added by Stats. 1982, Ch. 1535, Sec. 15.)