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DIVISION 2. OTHER TAXES 6001-60709›PART 8. PROHIBITION OF GIFT AND DEATH TAXES 13301-14302›CHAPTER 8. Court Jurisdiction and Procedure Generally 14000-14013›ARTICLE 1. Court Jurisdiction 14000-14002

§ 14001

California Revenue and Taxation Code · 2018-11 edition · updated 2026-10-04 · California

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.

(Added by Stats. 1982, Ch. 1535, Sec. 15.)

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California Revenue and Taxation Code

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