GroundRules
RTC § 14001
Where this section sits in the code
- Revenue and Taxation Code - RTC
- DIVISION 2. OTHER TAXES [6001. - 61050.]
- PART 8. PROHIBITION OF GIFT AND DEATH TAXES [13301. - 14302.]
- CHAPTER 8. Court Jurisdiction and Procedure Generally [14000. - 14013.]
- ARTICLE 1. Court Jurisdiction [14000. - 14002.]
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.
Collected 2026-09-14T05:56:33Z. Source file · JSON