California · Revenue and Taxation Code - RTC
RTC §13830.3: If in any case it appears that an agreement cannot be reached, as provided in Section 13830.
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If in any case it appears that an agreement cannot be reached, as provided in Section 13830.2, or if one year shall have elapsed from the date of the election without an agreement having been reached, the domicile of the decedent at the time of his or her death shall be determined solely for death tax purposes as provided for in this article.
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