DIVISION 2. OTHER TAXES 6001-61050›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

§ 14000

California Revenue and Taxation Code · 2020-11 edition · updated 2026-10-04 · California

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.

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

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California Revenue and Taxation Code

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