ARTICLE 1. Court Jurisdiction [14000. - 14002.]

Article 1 added by Stats. 1982, Ch. 1535, Sec. 15.

§§ 14000–14002 · 3 sections

• § 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…
• § 14001 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…
• § 14002 In the case of a decedent who was not a resident of this state at the time of his or her death, the superior court of the county in which the decedent’s real…