“Nonresident” or “nonresident decedent” means a decedent who was domiciled outside of California at his or her death.
(Added by Stats. 1982, Ch. 1535, Sec. 15.)
Rev. & Tax. Code § 13408, under Definitions.
Rev. & Tax. Code § 13408
“Nonresident” or “nonresident decedent” means a decedent who was domiciled outside of California at his or her death.
(Added by Stats. 1982, Ch. 1535, Sec. 15.)