Statute · California Revenue and Taxation Code
Cal. Rev. & Tax. Code § 14000 — Court Jurisdiction
Cal. Rev. & Tax. Code § 14000
- Type
- Statute
- Source
- California Revenue and Taxation Code
- Jurisdiction
- California
- Current through
- Nov 2, 2026 (California Legislative Counsel)
The superior court which has jurisdiction in probate of the estate of any decedent shall hear and determine all questions relative to any tax imposed by this part, whether the property listed in the estate tax return, or any portion thereof, is in the estate or not.
Citator
Cal. Rev. & Tax. Code § 14000 — Court Jurisdiction is in force in the current edition of the Code, and nothing recorded condemns it.
The superior court which has jurisdiction in probate of the estate of any decedent shall hear and determine all questions relative to any tax imposed by this part, whether the property listed in the estate tax return, or any portion thereof, is in the estate or not.