For the purpose of the Inheritance Tax Law the term “residence” is synonymous with legal residence or domicile.

When a claim is made that the residence of a transferor was outside the State of California and a court proceeding to determine the inheritance tax is pending, an affidavit in support of the claim must be filed with the inheritance tax referee on form IT-2, entitled “Declaration Concerning Residence,” copies of which may be obtained from the referee or from the Inheritance Tax Division of the Controller's office in Los Angeles, Sacramento or San Francisco.