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.)
Section 13820.10
Rev. & Tax. Code § 13820.10, under Uniform Act on Interstate Arbitration of Death Taxes.
Rev. & Tax. Code § 13820.10