Cal. Rev. & Tax. Code § 14000

Current through the 2023 Legislative Session.

Section 14000 - Superior court which has jurisdiction in probate of estate of decedent

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.

Ca. Rev. and Tax. Code § 14000

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