Cal. Code Regs. tit. 18 § 14651
Current through Register 2024 Notice Reg. No. 45, November 8, 2024
In the case of a decedent who died a resident of California, the superior court of the county in which he last resided as a rule has jurisdiction to hear and determine all questions relative to any tax imposed by the Inheritance Tax Law on any transfer by him.
NOTE: Reference: Section 14651, Revenue and Taxation Code; Section 301, Probate Code.
Cal. Code Regs. Tit. 18, § 14651