California Code
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.)