Statute · California Revenue and Taxation Code

Cal. Rev. & Tax. Code § 16880 — Court Jurisdiction

Cal. Rev. & Tax. Code § 16880

Type
Statute
Source
California Revenue and Taxation Code
Jurisdiction
California
Current through
Nov 2, 2026 (California Legislative Counsel)

The superior court of the county in which a transferor resident of this state resided at the date of any generation skipping transfer made by him has jurisdiction to hear and determine all questions relative to any tax imposed by this part on the gift.

Citator

Cal. Rev. & Tax. Code § 16880 — Court Jurisdiction is in force in the current edition of the Code, and nothing recorded condemns it.

The superior court of the county in which a transferor resident of this state resided at the date of any generation skipping transfer made by him has jurisdiction to hear and determine all questions relative to any tax imposed by this part on the gift.