Statute · California Revenue and Taxation Code
Cal. Rev. & Tax. Code § 14001 — Court Jurisdiction
Cal. Rev. & Tax. Code § 14001
- Type
- Statute
- Source
- California Revenue and Taxation Code
- Jurisdiction
- California
- Current through
- Nov 2, 2026 (California Legislative Counsel)
In a case where a deceased resident of this state leaves no estate subject to probate administration, the superior court in which the decedent resided at the date of death shall hear and determine all questions relative to any tax imposed by this part.
Citator
Cal. Rev. & Tax. Code § 14001 — Court Jurisdiction is in force in the current edition of the Code, and nothing recorded condemns it.
In a case where a deceased resident of this state leaves no estate subject to probate administration, the superior court in which the decedent resided at the date of death shall hear and determine all questions relative to any tax imposed by this part.