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13820.10. 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.)
Structure California Code
California Code
Revenue and Taxation Code - RTC
DIVISION 2 - OTHER TAXES
PART 8 - PROHIBITION OF GIFT AND DEATH TAXES
CHAPTER 7 - Collection of Tax
ARTICLE 7 - Uniform Act on Interstate Arbitration of Death Taxes
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