California Revenue and Taxation Code ARTICLE 1 - Court Jurisdiction

• Section 14000.
  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...
• Section 14001.
  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...
• Section 14002.
  In the case of a decedent who was not a resident of this state at the time of his or her death, the superior court...

Last modified: October 22, 2018