California Revenue and Taxation Code

§ 14001

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

RTC § 14001Div. 2 · Part 8 · Ch. 8 · Art. 1

Statute text

View on leginfo.ca.gov

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.

Legislative history

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