§ 1138.28

Cal. Code Regs. tit. 2, § 1138.28

Non-Resident Decedent. Generally.

Effective May 29, 1996Register 96, No. 18Authority cited: Section 14103, Revenue and Taxation Code. Reference: Sections 13408, Revenue and Taxation Code.State of California

(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.

Note: Authority cited: Section 14103, Revenue and Taxation Code. Reference: Sections 13408, Revenue and Taxation Code.

History

1. New section filed 4-29-96; operative 5-29-96 (Register 96, No. 18)