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13820.9. This article shall apply only to cases in which each of the states involved has a law identical with or substantially similar to this act. (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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