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2022 California Code
Revenue and Taxation Code - RTC
DIVISION 2 - OTHER TAXES
PART 8 - PROHIBITION OF GIFT AND DEATH TAXES
CHAPTER 8 - Court Jurisdiction and Procedure Generally
ARTICLE 1 - Court Jurisdiction
Section 14000.
Universal Citation:
CA Rev & Tax Code § 14000 (2022)
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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.
(Added by Stats. 1982, Ch. 1535, Sec. 15.)
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