California Code of Regulations
Title 2 - Administration
Division 2 - Financial Operations
Chapter 2 - State Controller
Subchapter 6.5 - Rules and Regulations Relating to California Estate Tax
Article 2 - Definitions
Section 1138.28 - Non-Resident Decedent. Generally
Universal Citation: 2 CA Code of Regs 1138.28
Current through Register 2024 Notice Reg. No. 38, September 20, 2024
(a) When a claim is made that domicile was outside the State of California, the taxpayer has the burden of proof.
(b) A claim that a decedent was domiciled in another state shall be supported by a declaration under penalty or perjury under the laws of California or by affidavit.
1. New section filed 4-29-96; operative 5-29-96 (Register 96, No. 18)
Note: Authority cited: Section 14103, Revenue and Taxation Code. Reference: Sections 13408, Revenue and Taxation Code.
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