Revenue and Taxation Code section 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 part, whether the property listed in the estate tax return, or any portion thereof, is in the estate or not.

Source: Section 14000, https://leginfo.legislature.ca.gov/faces/codes_displaySection.xhtml?lawCode=RTC§ionNum=14000. (accessed May 12, 2025).

14000
14001
14002

Last Updated

May 12, 2025

§ 14000’s source at ca.gov

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Location: https://california.public.law/codes/revenue_and_taxation_code_section_14000

Original Source: Section 14000, https://leginfo.legislature.ca.gov/faces/codes_displaySection.xhtml?lawCode=RTC§ionNum=14000. (last accessed May 12, 2025).