State Codes and Statutes

Statutes > California > Rtc > 13830-13830.13

REVENUE AND TAXATION CODE
SECTION 13830-13830.13



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.



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.



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.




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.



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.



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.



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.



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.


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.



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.



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.



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.


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.




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.


State Codes and Statutes

Statutes > California > Rtc > 13830-13830.13

REVENUE AND TAXATION CODE
SECTION 13830-13830.13



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.



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.



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.




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.



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.



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.



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.



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.


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.



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.



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.



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.


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.




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.



State Codes and Statutes

State Codes and Statutes

Statutes > California > Rtc > 13830-13830.13

REVENUE AND TAXATION CODE
SECTION 13830-13830.13



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.



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.



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.




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.



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.



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.



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.



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.


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.



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.



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.



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.


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.




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.