California Revenue and Taxation Code

§ 14000

Name: California Superior Court Tentative Rulings
Creator: DecisionDepot
License: https://creativecommons.org/licenses/by-nc/4.0/

RTC § 14000Div. 2 · Part 8 · Ch. 8 · Art. 1

Statute text

View on leginfo.ca.gov

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.

Legislative history

Added by Stats. 1982, Ch. 1535, Sec. 15.