Cal. Rev. & Tax. Code § 14001

Current through the 2023 Legislative Session.

Section 14001 - Superior court in which decedent resided at date of death

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.

Ca. Rev. and Tax. Code § 14001

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