Cal. Code Regs. tit. 18 § 14653
In the case of a decedent who died a nonresident of California, the superior court of the county in which any of the decedent's real property is situated, or, if he owned no real property in this State, then the superior court of any county in which any of his personal property is situated, 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 the decedent. If the decedent leaves real or personal property in more than one county in this State, the superior court of any such county which first acquires jurisdiction will retain the same to the exclusion of the superior court of any other such county.
NOTE: Reference: Section 14653, Revenue and Taxation Code; Section 301, Probate Code.
Cal. Code Regs. Tit. 18, § 14653