2005 California Revenue and Taxation Code Sections 16880-16881 Article 1. Court Jurisdiction

16880.  The superior court of the county in which a transferor
resident of this state resided at the date of any generation skipping
transfer made by him has jurisdiction to hear and determine all
questions relative to any tax imposed by this part on the gift.
16881.  In the case of a transferor who was not a resident of this
state at the date of any generation skipping transfer made by him,
the superior court of the county in which any of the transferor's
real property is situated, or, if he has no real property in this
state, the superior court of the county in which any of his personal
property is situated, has jurisdiction to hear and determine all
questions relative to any tax imposed by this part.  If the
transferor has property in more than one county, the superior court
of any such county whose jurisdiction is first invoked has exclusive
jurisdiction.