2007 California Revenue and Taxation Code Article 1. Court Jurisdiction

CA Codes (rtc:14000-14002)

14000.  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.



14001.  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.



14002.  In the case of a decedent who was not a resident of this
state at the  time of his or her death, the superior court of the
county in which the decedent's real property is situated, or, if he
or she had no real property in this state, the superior court of the
county in which any of his or her personal property is situated, has
jurisdiction to hear and determine all questions relative to any tax
imposed by this part.  If the decedent leaves property in more than
one county, the superior court of any such county whose jurisdiction
is first invoked has exclusive jurisdiction.