{"data":{"id":"us-ca/rtc-14001","jurisdiction":"us-ca","citation":"RTC § 14001","heading":"","body":"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.","path":["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.]"],"source_url":"https://downloads.leginfo.legislature.ca.gov/pubinfo_2025.zip","current_through":"2026-09-13","vintage":"","retrieved_at":"2026-09-14T05:56:33Z","sha256":"274ea211a036e05eed3e2e3213d98464a42414fb54c612b9c2c56f1e2d4b3cef","source_id":"us-ca","stale":false,"prev":"us-ca/rtc-14000","next":"us-ca/rtc-14002"},"notice":"GroundRules: Original legal text. Not legal advice."}